RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/UKR/5/Rev.7 
11 October 2007 
 (07-4428) 
Working Party on the  
Accession of Ukraine  
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON 
THE ACCESSION OF UKRAINE 
TO THE WORLD TRADE ORGANIZATION 
 
Revision   WT/ACC/SPEC/UKR/5/Rev.7 
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  TABLE OF CONTENTS 
 
I. INTRODUCTION ................................................................................................................... .1 
DOCUMENTATION PROVIDED ......................................................................................................1  
INTRODUCTORY STATEMENTS....................................................................................................2  
II. ECONOMIC POLICIES..........................................................................................................3  
- Monetary and Fiscal Policy..................................................................................................... .3 
- Foreign Exchange and Payments ............................................................................................5  
- Investment Regime.............................................................................................................. ......8  
- Privatization .................................................................................................................. ..........10  
- State-owned, State controlled, and other enterprises granted exclusive or special 
privileges..................................................................................................................... .............13  
- Pricing Policies ............................................................................................................... .........19  
- Competition Policy............................................................................................................. .....26  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ....................................27  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................31  
- Trading Rights ................................................................................................................. .......31  
A. IMPORT REGULATIONS....................................................................................................40  
- Ordinary cust oms duties ........................................................................................................ 40 
- Other duties and charges levied on imports but not on domestic production...................42  
- Tariff rate quotas, tariff exemptions.....................................................................................43  
- Fees and charges for services rendered.................................................................................48  
- Application of Internal Taxes on Imports ............................................................................54  
- Quantitative import restrictions, in cluding prohibitions and quotas ................................58  
- Import licensing systems ....................................................................................................... .62 
- Customs valuation.............................................................................................................. .....67  
- Rules of origin ................................................................................................................ .........72  
- Other customs formalities ...................................................................................................... 75 
- Pre-shipment inspection ........................................................................................................ .76 
- Anti-dumping, countervailing dut ies and safeguard regimes.............................................77  
B. EXPORT REGULATIONS ...................................................................................................81  
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports and mi nimum export prices........................................................................81  
- Export rest rictions ............................................................................................................ ......85  
- Export subsidies ............................................................................................................... .......90  
C. INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS .........................91  
- Industrial policy, including subsidies....................................................................................91  WT/ACC/SPEC/UKR/5/Rev.7 
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  -
 Technical barriers to trade .................................................................................................... 96 
- Sanitary and Phytosanitary Measures and Other Regulations ........................................108  
- Trade-related investment measures ....................................................................................116  
- Free zones, special economic areas......................................................................................118  
- Government-mandated counter-trade and barter.............................................................124  
- Government procurement....................................................................................................126  
- Trade in ci vil aircraft........................................................................................................ ....128  
- Transit........................................................................................................................ ............128  
- Agricultural policies.......................................................................................................... ....131  
(a) Imports........................................................................................................................ ...........131  
(b)  Exports........................................................................................................................ ...........131  
(c) Internal policies.............................................................................................................. .......131  
- Textiles regime ................................................................................................................ ......141  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.....................................141  
- GENERAL........................................................................................................................ .....141  
(a) Intellectual property protection...........................................................................................141  
(b) Responsible agencies for policy formulation and implementation ...................................142  
(c) Participation in international intellectual property agreements ......................................143  
(d) Application of national and MFN treatment to foreign nationals....................................143  
(e) Fees and taxes................................................................................................................. .......144  
2. SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING 
PROCEDURES FOR THE ACQUISITION AND MAINTENANCE OF 
INTELLECTUAL PROPERTY RIGHTS .........................................................................144  
(a) Copyright and related rights................................................................................................144  
(b) Trademarks, including  service marks.................................................................................146  
(c) Geographical indications, including appellations of origin...............................................147  
(d) Industrial designs............................................................................................................. .....152  
(e) Patents........................................................................................................................ ............152  
(f) Plant variety protection....................................................................................................... .153 
(g) Layout designs of integrated circuits ..................................................................................154  
(h) Requirements on undisclosed information, including trade secrets and test data..........154  
3. MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY 
RIGHTS......................................................................................................................... ........156  
4. ENFORCEMENT.................................................................................................................156  
(a)  General........................................................................................................................ ...........156  
(b) Civil judicial procedures and remedies...............................................................................160  
(c) Provisional measures ........................................................................................................... .162  WT/ACC/SPEC/UKR/5/Rev.7 
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  (d) Administrative procedures and remedies...........................................................................165  
(e) Special border measures.......................................................................................................1 67 
(f) Criminal procedures............................................................................................................ .169 
VI. POLICIES AFFECTING TRADE IN SERVICES............................................................171  
VII. TRANSPARENCY ...............................................................................................................177  
- Publication of information on trade....................................................................................177  
- Notifications.................................................................................................................. .........180  
VIII.  TRADE AGREEMENTS .....................................................................................................180  
CONCLUSIONS .................................................................................................................... ............184  
ANNEX 1 ........................................................................................................................ ....................185  
 
   WT/ACC/SPEC/UKR/5/Rev.7 
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  I. INTRODUCTION 
1. The Government of Ukraine applied for accessi on to the General Agreement on Tariffs and 
Trade (GATT 1947) on 30 November 1993.  At its meeting on 17 December 1993, the GATT 1947 
Council of Representatives established a Working Party to examine the application of the Government 
of Ukraine to accede to the General Agreement under Article XXXIII of the General Agreement.  In a 
communication dated 20 December 1994 (PC/W/30), the Government of Ukraine applied for 
accession to the Agreement Establishing the Wo rld Trade Organization (WTO) pursuant to 
Article XII of the WTO Agreement.  Following Uk raine's application and having regard to the 
Decision adopted by the WTO General Council on  31 January 1995 (WT/GC/M/1), the Working 
Party on the Accession of Ukraine to the GATT 1947 was transformed into a WTO Accession 
Working Party.  The terms of reference and memb ership of the Working Party are reproduced in 
document WT/ACC/UKR/20/[Rev.25].  
2. The Working Party met on 27-28 February an d 11-12 December 1995; 24-25 June 1996; 
6-7 May and 24-25 November 1997; and 10 June 1998 under the Chairmanship of Mr. A. L. Stoler (United States), on 12 July 2000; 13-14 June  2001; 25-26 June 2002; 25 February and 
27 October 2003; 26-27 April and 20 Septem ber 2004; 22 March and 23 November 2005; and 
15 June 2006 under the Chairmanship of Mr. Se rgio Marchi (Canada), and on [...] under the 
Chairmanship of H.E. Mr. Mario Matus (Chile).  In  addition, the Working Party held several informal 
sessions between the formal meetings to clarify positions [and work on the Draft Report of the 
Working Party]. 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Ukraine (document L/7499), questions and comments submitted by 
Members on the foreign trade regime of Ukrain e together with the responses thereto and other 
information provided by the Ukrainian author ities (documents WT/ACC/UKR/1, WT/ACC/UKR/3 
to 7, WT/ACC/UKR/16, WT/ACC/UKR/22 to 25, WT/ACC/UKR/41, WT/ACC/UKR/50, WT/ACC/UKR/53, WT/ACC/UKR/59, WT/ACC/UKR/91, WT/ACC/UKR/110 and Addenda 1 to 4 and Corrigenda 1 and 2, WT/ACC/UKR/110/Add. 1/Corr.1, WT/ACC/UKR/114, WT/ACC/UKR/116, 
WT/ACC/UKR/117 and Add.1, WT/ACC/UKR/ 118 to 120, WT/ACC/UKR/125 to 127, 
WT/ACC/UKR/130, WT/ACC/UKR/131, WT/ACC/UKR/135 to 138, WT/ACC/UKR/140, WT/ACC/UKR/141 and [...]).  Enacted laws and draft legislation relevant to Ukraine's accession to 
the WTO have been enumerated in docu ments WT/ACC/UKR/111/Add.1 and Rev.1, WT/ACC/SPEC/UKR/5/Rev.7 
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  WT/ACC/UKR/106/Rev.1 and WT/ACC/UKR/93/Rev.4.  Legislation submitted to the Working Party 
by Ukraine during the accession process is listed in Annex 1. 
INTRODUCTORY STATEMENTS 
4. The representative of Ukraine said that accession to  the WTO was an integral part of overall 
domestic economic reform and a major component of  Ukraine's economic policy.  Implementation of 
the WTO Agreements would make Ukraine a reliable,  predictable partner for the entire international 
community.  The President of Ukraine had instructed  his Government to speed up all technical work 
related to the accession negotiations, and Ukra ine was committed to harmonizing its national 
legislation with the rules and requirements of th e WTO.  He noted that Ukraine had enacted a 
Customs Code and a Land Code, established an eff ective regime for the protection of intellectual 
property, and advanced significantly the harmonizati on of standardization and certification systems, 
sanitary and phytosanitary requirements, and gove rnment procurement in accordance with WTO 
principles and rules.  His Government attached prio rity to building and maintaining a broad consensus 
to support continued economic reform and market liberalization, instrumental in raising living 
standards and the development of Ukraine's unique industrial, agricultural, scientific, technological, 
intellectual and cultural capacity and potential. 
5. The Ukrainian economy had performed well recen tly and was expected to improve further 
through a combination of accelerated investment, small and medium sized enterprise development, and capital shifting from the informal to the formal sectors of the economy.  A tax reform, involving 
lower tax rates and abolition of priv ileges and subsidies, was underway to  support this trend.  Private 
consumption was expanding due to in creasing personal income.  On 15 August 2001, the President of 
Ukraine had ratified Decree No. 637, approving a St rategy for Overcoming Poverty, and the strategy 
was implemented through an integrated program involving elements such as job creation in the 
private sector, reductions in wage arrears, and higher pensions.   
6. Members of the WTO welcomed Ukraine's application for accession to the WTO, noting this 
as a very important step for the economic devel opment of Ukraine and its integration into the 
multilateral trading system.  Ukraine's ambitious trade reform program, improvements in the legal 
structure and the broad-based push for economic refo rms were encouraging first steps.  However, 
WTO Membership would require substa ntial reforms and efforts to bring the foreign trade regime into 
full conformity with the rules and requirement s of the WTO.  Members pledged to work 
constructively with Ukraine to complete th e accession negotiations on appropriate terms and 
conditions at the earliest possible date.    WT/ACC/SPEC/UKR/5/Rev.7 
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  7. The Working Party reviewed the economic policie s and the foreign trade regime of Ukraine 
and the possible terms of a draft Protocol of Accessi on to the WTO.  The views expressed by Ukraine 
and by the members of the Working Party on the various aspects of the foreign trade regime of 
Ukraine, and on the terms and conditions of Ukraine's accession to the WTO are summarized 
hereunder in paragraphs 8 to [506]. 
II. ECONOMIC POLICIES - Monetary and Fiscal Policy 
8. The representative of Ukraine said that the National Bank of Ukraine (NBU) fulfilled the 
functions assigned to it under Article 99 of th e Constitution and Law No. 679-XIV "On the National 
Bank of Ukraine" of 20 May 1999.  The principa l objective of the National Bank was to ensure 
monetary stability, thereby minimizi ng macroeconomic risk to promot e investment and facilitate rapid 
economic growth.  The National Ba nk had managed to curb inflation and to stabilize the exchange 
rate of the hryvnia to the US dollar.  The NBU met the demand for cash through interventions in the 
foreign exchange market; it refina nced banks and supported their liquidity through the use of short 
and medium-term tenders, extension of overnight credit to banks and direct REPO operations.  When 
required, the National Bank conducted mobilization operations, i.e., allocated its own depository 
certificates and conducted open market transactions w ith government securities.  In 2006, Ukraine's 
real GDP had increased by 7.1 per cent while the a nnual rate of inflation had been contained at 
11.6 per cent.   
9. His Government's economic programme aimed at fostering innovation and investment-led 
growth.  The programme envisaged tax cuts to stimulate the private sector, budget reform, closer 
integration with the world economy, financially stronger enterprises, the elimination of payment 
crises, and income growth for the population.  Ukraine was introducing a single treasury account for 
budgets at all levels.   
10. The Verkhovna Rada, the Ver khovna Rada of the Autonomous  Republic of Crimea, and 
Radas at the level of townships, villages and citi es/towns decided on the introduction and elimination 
of taxes and mandatory payments (i.e., fees and duties) as well as the granting of tax privileges pursuant to Ukraine's Constitution and Law No. 1251 –XII "On Taxation System" of 25 June 1991, as 
amended, and other Ukrainian laws in the area of taxa tion.  The tax laws established the tax rates, as 
well as the procedures for the collection of taxes a nd fees and any privileges granted.  Natural and 
legal persons registered with the State tax service and other State bodies in accordance with established legislation for the purpose of paying taxes and other dues.   WT/ACC/SPEC/UKR/5/Rev.7 
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  11. State taxes and fees (mandatory payments) levied in Ukraine included (i) value added tax, 
levied at a rate of 20 per cent; (ii) excise tax – imposed on a list of excisable goods – and expressed in 
ad valorem , specific, combined and mixed rates (i.e., ad valorem , but not less than the specific rate); 
(iii) enterprise profit tax – including dividends paid to the State budget by non-corporate State, 
governmental or communal companies – levied at 25 per cent; (iv) personal income tax of 13 per cent, 
effective beginning in 2004 and rising to 15 per cent in 2007; (v) customs duty; (vi) State duty; 
(vii) real estate tax; (viii) land tax and rent pa yment on State- and municipally-owned land plots; 
(ix) rental payments; (x) a tax on owners of motor vehicles and other self-propelled machines and mechanisms; (xi) a craft tax; (xii) a fee on geological  exploration works; (xiii) special use of natural 
resources fee; (xiv) environmental pollution f ee; (xv) obligatory State pension insurance; 
(xvi) activity licence payments; (xvii) agricultural tax;  (xviii) a fee for the development of viticulture, 
gardening and hop-growing; (xix) a unified fee for cu stoms clearance; (xx) a fee for the use of radio-
frequencies; (xxi) a fee for the Fund for Guaranteei ng Deposits of Natural Pe rsons; (xxii) an extra 
charge on electricity and heating; (xxiii) a fee on performances; (xxiv) a bonus fee to the approved 
tariff for natural gas for consumers of all types of ow nership; and (xxv) a court fee.  In addition to a 
communal tax, a tax on advertising was levied at the local level.  Various fees had also been 
established at the local level including fees on re sorts; gambling (horse racing); permissions to 
conduct local auctions, competitive sal es and lotteries, the establishmen t of trade or service outlets, 
the use of local signs and symbols, and permissi ons to shoot motion pictures and TV programs; a 
market fee; and fees on housing, parking and dog ownership.  The representative of Ukraine 
confirmed that this was the definitive list of tax es and fees levied at the State and local levels. 
12. The tax system was based on the principles of equality, non-discrimination and stability.  
Since 2002, a number of laws had been adopted to re form the tax system and reduce the tax burden.  
The strategic goal of these reforms was to define a new system of tax relations between State and 
business, which would not be depende nt on the particular type of ownership, economic activity, or 
economic area.  The objective was to create conditions  for further integration of Ukraine into the 
world community.  The tax reform was carried out in the context of the Cabinet of Ministers' Action Program "Towards the People", which defined a nu mber of priorities, including (i) avoidance of 
ambiguous tax laws open to multiple interpretations; (ii) a wider tax base through the elimination of 
privileges granted to specific industries or territories;  (iii) best possible convergence of the principles 
of taxation and accounting procedures; (iv) unifica tion of the rules governing income taxation with 
international accounting standards; (v) elimination of  discriminatory norms applicable to particular 
areas of activity; and (vi) harmonization of the ta x legislation with European Union principles and 
directives.  The taxation regime was gradually sw itching from being a purely fiscal instrument to 
becoming an effective lever of State economic policy.  WT/ACC/SPEC/UKR/5/Rev.7 
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  13. Law No. 2505 "On Amendment of the Law of Uk raine 'On the State Budget of Ukraine for 
2005' and Some Other Legislative Acts" of 25 Marc h 2005 addressed outstanding issues of concern in 
the area of taxation, improved the principles of ta x administration, and eliminated branch privileges 
and privileges for businesses registered in special economic zones, priority development areas and 
technological parks.  This legislation did not alte r existing taxation principles and did not increase the 
tax burden on producers.   
14. Eventually, he expected Ukraine' s tax system to include features such as (i) corporate tax no 
higher than 20 per cent; (ii) an individual property tax, and possibly a single social fee; (iii) unified standards for the reporting of financial, statis tical and accounting information for all enterprises 
irrespective of ownership; (iv) improved deprecia tion rules; (v) gradual harmonization of accounting 
and taxation bookkeeping and inventory, stage-by -stage reduction and fu rther elimination of 
economically unjustifiable benefits; and (vi) simp lified systems of taxation, accounting and reporting 
rules for small businesses.   
- Foreign Exchange and Payments  
15. The representative of Ukraine said that his au thorities had introduced the national currency 
hryvnia (UAH) - replacing the karbovanets at a ra te of 100,000:1 - in September 1996.  The hryvnia, 
which had initially been pegged informally to the U.S. dollar, had subsequently been allowed to 
fluctuate within established bands.  Ukraine had m oved to a "dirty" float exchange rate regime 
in February 2000.  The National Bank aimed at exch ange rate stability, and would intervene in the 
foreign exchange market to smooth short-term fluc tuations in the value of the hryvnia.  As of 
1 April 2007, the foreign currency reserves of the National Bank equalled US$22,942 million.   
16. He added that Ukraine had accepted the ob ligations of Article VIII of the Articles 
of Agreement of the International Monetary F und on 24 September 1996, and thus maintained an 
exchange system free of restrictions on payments and transfers for current international transactions, 
as defined in Article XXX of the Agreement of the IMF.   
17. In the aftermath of the global financial cris is of 1997 and 1998, the Governing Board of the 
National Bank had imposed a foreign exchange surrender requirement to ensure a minimum 
guaranteed supply of foreign exch ange in support of the hryvnia, and to ease speculative pressures on 
the national currency.  In response to some Memb ers' concerns about the consistency of such a 
restriction with Ukraine's obligations ensuing fro m the acceptance of Article VIII of the IMF Articles 
of Agreement, the representative of Ukraine stated  that the foreign exchange surrender requirement WT/ACC/SPEC/UKR/5/Rev.7 
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  had been eliminated as of 15 April 2005, pursuan t to Resolution No. 101 of the National Bank "On 
the Cancelling of Mandatory Foreign Exchange Su rrender for Residents" of 31 March 2005.    
18. Foreign exchange could be purchased in the dome stic inter-bank market and, if used for the 
payment of imports, appropriate doc uments proving the legality of the transaction for which foreign 
exchange was sought had to be filed with an aut horized bank.  Appropriate  documentation in this 
respect meant a copy of the contract with the non-resident or any other document considered a 
contract pursuant to Ukrainian law; a cargo cust oms declaration for goods imported into Ukraine; 
an act or any other document provi ng the rendering of services, performance of work, or importation 
of intellectual property rights; and the letter of cr edit, promissory note or other documentation of the 
payment.  A requirement to submit a reference pape r (statement) from the State tax administration for 
purchases exceeding the equivalent of US$10,000 ha d been eliminated pursuant to Cabinet of 
Ministers Resolution No. 100 of 31 March 2005.  
19. A Member enquired about the provisions of Resolution No. 482 of October 2004, which 
required foreign investors to open two bank accounts in  Ukraine – first depositing investment funds in 
a foreign currency account, then converting the fund s into hryvnias and depositing them in a second 
account.  The representative of Ukraine replied that this procedure had been eliminated pursuant to 
Resolution of the Board of the National Bank No. 154 of 29 April 2005.   
20. In reply to a specific question, the representativ e of Ukraine said that exchange rate losses 
were not tax deductible.  
21. Purchases of foreign exchange for capital acc ount operations were only allowed to cover 
specific commitments of residents towards non-reside nts.  Thus, a resident guaranteeing for the debt 
of a non-resident towards another non-resident would not be able to purchase foreign exchange in the 
inter-bank market should the guarant ee be invoked.  In this case, the resident would need to use 
his/her own foreign exchange resources.  A reside nt guarantor could nevertheless purchase foreign 
exchange to repay debt owed by non-residents to residents.  These procedures had been introduced in 
order to exercise effective control over capital out flows, thus maintaining macroeconomic stability 
and tackling the problem of money laundering.  Once the capital outflows issue had been resolved 
effectively, these measures would eventually be re moved.  Permanent representative offices of non-
resident legal entities partially engaged in business activities in Ukraine had the right to use their 
current accounts in hryvnia to purchase foreign excha nge and transfer the funds to the legal entity 
whose interests they represented in Ukraine.  The sale of hard currenc y in cash to non-resident natural 
persons, or the sale of hryvnias in exchange of hard  currency to non-resident natural persons, in an 
amount exceeding UAH 50,000, could be conducte d only through the cash offices of banks or  WT/ACC/SPEC/UKR/5/Rev.7 
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  financial institutions (Article 6 of the "Instruction on the Procedure of Organization and Execution of 
Currency Exchange Operations on the Territory of  Ukraine", approved by Resolution No. 502 of the 
National Bank of 12 December 2002).    
22. The representative of Ukraine said that pursuant to the Law "On Amendments to the Law of 
Ukraine 'On Procedures of Payments in Foreign Curr ency'" of 31 May 2007, importers were required 
to obtain extension permits from the central agency  of executive power for economic policy affairs for 
import prepayments for goods (works, services) of  delivery terms exceeding 180 days (deferred 
delivery operations were consider ed as capital account operations).  This provision had replaced the 
provisions of Article 2 of Law No. 185 "On Pro cedure of Payments in Foreign Currency" of 
22 September 1994 which had provided for a 90 day import prepayment period.   
23. The representative of Ukraine noted that Article 3 of Law No. 185/94 "On Procedure of 
Payments in Foreign Currency" of 23 Septembe r 1994 (as amended) stipulated that residents 
purchasing foreign exchange in pursuance of obligati ons towards non-residents were required to remit 
the amount within five business days from the date of entry of the purchase in the resident's foreign 
currency account.  A Member requested details on how  this requirement was enforced and enquired 
specifically whether the "date of entry" referred to imports.  This Member considered this provision 
contrary to Article III:4 of the GATT 1994, as well as Article VIII of the IMF Articles of Agreement.  
This Member was concerned that this provision placed  onerous restrictions on the financing of current 
international transactions and sought details on how this requirement would be eliminated, noting that 
this requirement was not necessary at this point for ex change rate and reserve stability.  In reply, the 
representative of Ukraine said that this provision imposed financial discipline on economic agents, 
prevented irrational use of foreign exchange, and reduced the scope for destabilizing currency 
speculation.  He held the view that this require ment provided the National Bank with an additional 
lever to influence the domestic foreign exchange market, which was very sensitive to both internal 
and external shocks.  In his opinion, this provision  did not restrict the right of residents to make 
payments to non-residents within the terms set forth in their contracts, and thus did not impose less 
favourable terms for payments of imports than fo r payments of domestically-produced goods.  He 
held the view that this provision did not c ontradict the requirements of the GATT 1994.  
24. The representative of Ukraine confirmed that  the Law "On Amendments to the Law of 
Ukraine 'On Procedures of Payments in Foreign Currency'" provided for simplified procedures for 
extension of the payment period.  Accordingly, r esidents would be able to obtain permits for an 
extension on the 180-day limit on prepayment of im ports from the central ag ency of executive power 
for economic policy affairs.  At the current time, th at agency was the Ministry of Economy.  He also WT/ACC/SPEC/UKR/5/Rev.7 
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  confirmed that the 90-day limit on prepayment fo r imports, had been eliminated along with the 
improvement of the country's overall monetary sy stem, and that Ukraine would apply measures on 
foreign exchange only in conform ity with WTO provisions.  The Wo rking Party took note of these 
commitments. 
- Investment Regime 
25. The representative of Ukraine said that regulation of investment was founded on Law 
No. 1560-XII "On Investment Activities" of 18 Ja nuary 1991 and Law No. 93/96-BP "On the Regime 
of Foreign Investment" of 19 March 1996.  Specializ ed legislation regulated investment in areas such 
as mineral resources (Law No. 1039-XIV "On Production-Sharing Agreements" of 
14 September 1999) and infrastructure (Law No . 1286-XIV "On Concessions for Construction and 
Operation of Motorways" of 14 December 1999).  Uk raine had amended its legi slation to improve the 
conditions for foreign investment, notably th rough Law No. 1457-III "On Removal of Taxation 
Discrimination Against Business Entities Formed on the Basis of Property and Funds of Domestic 
Origin" of 17 February 2000, Presidential Decr ee No. 748/98 "On certain issues of foreign 
investment" of 7 July 1998 (acquisition of Stat e debentures), and Law No. 977-XIV "On amendment 
of certain Laws of Ukraine with objective to stimulate investment activities" of 15 July 1999 
amending the Law "On value-added tax".  Law No. 697-XII "On ownership of property" of 
7 February 1991 allowed foreign investors to own property, and State and municipal property could 
be leased for periods up to 50 years under Law No . 997-XIV "On Concessions" of 16 July 1999.  
Articles 81 and 82 of the Land Code No. 2768-III of  25 October 2001 allowed foreign investors to 
own non-agricultural land if buying existing real estate or if intending to build premises for 
conducting business activities.  
26. The Law "On Investment Activities" stipulated  equal rights and conditions for domestic and 
foreign investors.  The Law "On the Regime of Foreign Investment" addressed specific features of 
foreign investment, including the repatriation of fund s in case of termination (Article 11), remittance 
of income and profits (Article 12), and the protection of investors' rights.  Foreign investors were non-
resident natural persons or legal entities, which c ould establish wholly-owned companies in Ukraine, 
branch offices, or form joint ventures with Ukrain ian corporations or natural persons.  A company 
with foreign investment was defined as a legal st ructure set up under Ukraine's legislation with 
minimum 10 per cent foreign participation in its stat utory fund.  According to Article 19 of the Law, 
companies with foreign investment determined th e conditions under which th eir products were sold 
independently.  The Law "On the Regime of Fore ign Investment" protected foreign investment 
against nationalization.  Ukraine had signed Agreem ents on the encouragement and mutual protection  WT/ACC/SPEC/UKR/5/Rev.7 
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  of investment with more than 50 countries.  These Agreements were regulated by the Law "On the 
Regime of Foreign Investment", other legisla tive acts, as well as international treaties (which 
prevailed over the provisions of domestic legi slation).  The Verkhovna Rada had ratified the 
Convention on the procedure for resolution of disputes between States and foreign persons 
in March 2000.   
27. In order to qualify for the benefits and gua rantees provided by Ukraine's laws, foreign 
investment required registration in accordance with  the procedures laid down in the Cabinet of 
Ministers Resolution No. 928 "On the Regulation on the Procedure for the State Registration of Foreign Investment" of 7 August 1996.  Foreign inv estment could be registered with the Government 
of the Autonomous Republic of Crimea, Oblast Stat e administrations, or the Kyiv City and Sevastopol 
City State administrations within three working days .  The authorities could only refuse registration if 
the documentation was incomplete or if the investment  would be contrary to Ukraine's legislation.  
Refusals were communicated in writing and could be appealed to a court.   
28. Asked specifically about the respective competence of the national and sub-national 
authorities regarding the investment regime, th e representative of Ukraine replied that the 
implementation of decisions affecting the investment  regime, i.e., further liberalization, would be 
compulsory for authorities at all levels of government.  
29. Noting that foreign investment could be made in any object, except those prohibited by law, 
and that registration of investment could be refused on similar grounds, some Members requested 
Ukraine to describe the nature of prohibited investment s in more detail.  In particular, they requested 
Ukraine to draw up and submit a negative list of forb idden investment activities to the Working Party.   
30. The representative of Ukraine replied that th e Law "On Investment Activities" included a 
general provision (Article 4) prohibiting investment c ontrary to the norms of national legislation, such 
as environmental, sanitary and hygienic, radiation,  architectural and other rules.  Investments 
violating the legally-protected interests and rights of  citizens – i.e., those guaranteed by legislation, 
such as the rights to intellectual property and private property – or the interests and rights of enterprises or the State, were also prohibited.  A specific list of prohibited investment activities did 
not exist.  He added that the general provision of the Law "On Investment Activities" applied equally 
to both foreign and domestic investors and co nfirmed that there was no list of prohibited 
objects/activities that only applied to foreign invest ors.  Asked for more detailed information, he 
replied that Ukraine would readily respond to queries regarding specific investment projects.  WT/ACC/SPEC/UKR/5/Rev.7 
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  31. In response to a specific question, the representa tive of Ukraine said that a foreign investor 
could not own a forest in Ukraine (Articles 7 and 10 of the Forest Code).  
- Privatization 
32. The representative of Ukraine said that the regul ation of the privatization process in Ukraine 
was principally founded on Law No. 2163-XII "On St ate Property Privatization" of 4 March 1992,  
the Law "On State Program of Privatization", th e Commercial Code, the Civil Code, the Law "On 
Specifics of Privatization in Agricultural Sector", the Law "On the Assessment of Property, Property 
Rights and Professional Activity in Ukraine", the Law "On the Specifics of Privatization of the 
Objects of Unfinished Construction" and the Law "On the Rent of State and Municipal Property".  
The privatization process had been regulated by successive rounds of State Privatization Programmes 
(SPP), the first Programme being approved by R esolution of the Verkhovna Rada No. 2545-XII of 
7 July 1992.  The most recent SPP had been adopted  (for a period of three years) by Law No. 1723-III 
on 18 May 2000 and would remain in force until a new privatization programme was adopted.  At 
present, the State Property Fund (the government bod y in charge of managing State property) had 
prepared a draft Law "On the State Privatization Program for 2007-2009". 
33. He noted that by 1 January 2007, some 107,635 entities had changed ownership since 
privatization had begun in Ukraine.  Among th em, around 81,385 entities had been under collective 
(municipal) ownership, while the rest (26,250 en tities) had been State-owned.  Some 89,947 objects 
of small privatization and 4,835 uncompleted c onstruction objects had been privatized.  Large 
enterprises had in many instances been split and spun off into smaller independent units.  As a result 
of the privatization process, some 11,174 joint-stoc k companies had been established.  Of these, 2,380 
had been under collective (municipal) ownership a nd 8,794 had been State-ow ned.  The proceeds of 
the privatization process had totalled UAH 39,581.5  million, of which UAH  38,668.9 million had 
been channelled to the General Fund of the State budget for addressing social issues. 
34. As of 1 January 2007, in terms of number of privatized enterprises, the process had mainly 
affected wholesale and retail trade, including motor vehicle repair and sales outlets (11,718); personal, 
collective and public services (4,869); and industri al enterprises (6,606), including the construction 
sector (1,222), transport services (919), food industry  (1,000), light industry (357), building materials 
(458), and machine-building and metal processing (1 ,458).  Industrial enterprises having undergone 
transformations in ownership had accounted for appr oximately 48.7 per cent of Ukraine's industrial 
output in June 2007.  He added that the privatiza tion process was being finalized in the agricultural 
sector, with more than 8,000 enterprises (99 per cent ) privatized.  In particular, the privatization 
process had been completed in respect of processi ng enterprises, enterprises providing agro-technical  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 11 
 
 
  and agrochemical services to the agricultural enterp rises, service enterprises and enterprises in the fish 
industry.  Information on privatizations for the pe riod 1 January 2003 - 1 January 2007 is provided in 
Table 1(a). 
Table 1(a):  Privatization of enterp rises, 1 January 2003 - 1 January 2007  
Economic sector Number of enterprises 
with a controlling or 
blocking share* 
auctioned or sold in the 
stock market Balance sheet value of 
capital assets 
(UAH  million) Number of employees 
Energy 4 4,009.23 35,657 
Agriculture  27 155.42 1,871 
Metallurgy  5 7,698.10 59,408 
Machine building and metal-working  40 1,175.09 15,477 
Including shipbuilding  1 47.37 136 
Including communications 
equipment in industry 1 32.86 762 
Chemicals 1 64.40 871 
Petrochemicals 3 38.04 437 
Transportation  14 38.16 1,569 
Total 96 13,258.63 116,188 
*25 per cent + 1 vote (small blocking share); or 40 per cent (large blocking share)  
35.   The representative of Ukraine noted that n early 24,000 privately owned enterprises had been 
established during the privatization process.  In ad dition, more than 8,000 enterprises operated as 
joint-stock companies with mixed State/private cap ital (including enterprises with 100 per cent State 
capital or 100 per cent private capital).  Detailed information on these enterprises is provided in Table 1(b).   
Table 1(b): Joint-stock enterprises, including  those with State-owned and private capital 
(1 February 2007)  
Percentage of private ownership in total capital Industry Total up to 25% 25-50% 50-75% 75-99% 100%   
Power engineering  35 7 9 7 1 11 
Fuels 14     2 1 11 
Ferrous metallurgy 104 3 2 1 18 80 
Chemicals and 
petrochemicals 113 5 4 7 20 77 
Machine building and 
metal processing 1,294 41 38 78 180 957 
Woodwork, and pulp 
and paper industry 146 2   4 19 121 
Light industry  226 6 5 6 38 171 
Food industry  834 3 4 32 173 622 
Transportation  923 7 2 70 148 696 
Construction  1,132 4 14 21 145 948 
Other industries  3,973 42 46 196 615 3,074 
Total 8,794 120 124 424 1,358 6,768 
 WT/ACC/SPEC/UKR/5/Rev.7 
Page 12  
 
  36. As of 1 July 2006, the State controlled shares in 1,235 business companies, including 1,109 
joint-stock companies, 94 limited liability comp anies and 32 national stock and State holding 
companies.  The State Property Fund had the right to be represented on the supervisory boards of 
joint-stock companies in which the State's sh are exceeded 25 per cent.  However, as of 
15 February 2007, the State Property Fund was onl y represented on the supervisory boards of 165 
joint-stock companies.  The State's involvement in joint-stock companies depended on the level of 
stock ownership – a 25 per cent + 1 vote (small bl ocking share) allowed the shareholder to block 
certain decisions (amendment of statute, company liquidation, establishment and liquidation of branches and representative offices); a 40 per cent of votes (large blocking share) allowed the shareholder to block shareholder meetings.  He c onfirmed that Ukraine's legislation did not provide 
for a "golden share" mechanism.  He added that the State's corporate portfolio had gradually been 
reduced over the years.   
37. The representative of Ukraine said that objects of national importance would not be subject to 
privatization according to Law No. 2163-XII "On St ate Property Privatization" of 4 March 1992.  
Article 5 of the Law defined the objects of nationa l importance in general te rms, i.e., property and 
assets essential for the maintenance of Ukraine's sovereignty and the performance of basic State 
functions, defence and national security, health and the environment, public utilities, or objects 
considered important for the social development of Ukraine.   
38. A list of specific State-owned property not s ubject to privatization was approved by the 
Verkhovna Rada upon a proposal of the Cabinet of Ministers.  The Verkhovna Rada had accordingly 
promulgated Law No. 847-XIV "On the List of State Property Assets not Subject to Privatization" of 
7 July 1999.  This list had been amended several  times since 1999.  In 2007, the list contained 
1,548 enterprises, including 457 agricultural entities.  He confirmed that the oblasts did not own or have authority over any of these firms.  About a half of the agricultural entities provided goods and 
services for the maintenance and development of  the agricultural sector as a whole, including 
veterinary medicine, research and development, pl ant protection, development and inspection of seed 
stock, chemical laboratories, salt-works, and infr astructural services.  About 90 of these enterprises, 
consisting mainly of mill factori es, cereal factories, provender mills  and elevators, fell under the SJSC 
"Khlib Ukrainy".  About 80 of these enterprises were part of the State Concern "Ukrspyrt" and were 
engaged in the production of ethyl spirits and alcoholic products.  A small number of these enterprises 
were collective agricultural farms.  He confirmed that this list was exhaustive.  In his view, the 
457 State-owned agricultural enterprises had a margin al share of a sector which consisted of around 
12,000 private and joint-stock agricultural enterprise s and around 40,000 farm entities.  He added that 
the Law "On Amendments to Certain Laws of Ukrain e" of January 2007 had introduced changes to  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 13 
 
 
  the list of State-owned property not subject to priv atization, as well as to the list of State-owned 
property which was not subject to privatization bu t which could be incorporated (approved by the 
Law "On the List of State Property Assets not Subject to Privatization").  He also added that a draft 
Law amending the Law "On the List of State Propert y Assets not Subject to Privatization" was under 
consideration in the Verkhovna Rada.  The list of State-owned enterprises not subject to privatization 
would accordingly be revised and reduced.   
39.  The representative of Ukraine confirmed that to  ensure full transparency and to keep WTO 
Members informed of its progress in the reform of its transforming economic and trade regime, Ukraine would provide periodic reports to WTO Members on developments in its program of 
privatization along the lines of the information provi ded to the Working Party, and on the other issues 
related to its economic reforms as relevant to its obligations  under the WTO Agreement.  The 
Working Party took note of this commitment.   
- State-owned, State controlled, and other enterprises granted exclusive or special 
privileges 
40. Some Members requested more information on the areas of economic activity in which State-
owned enterprises still played a significant role, on the relative position of State-owned enterprises in 
GDP and trade, as well as on the proportion of privatized enterprises among all the enterprises included in the State Register.  Ukraine was also asked to indicate whether any of these enterprises 
traded on behalf of the State.  Information was also sought on the relative importance and specific 
activities of State-owned enterprises engaged in intern ational trade or competing with exports, notably 
operating in the areas of agriculture and banking.  Ukraine was also asked to provide information on 
how State trading entities would be treated in the fu ture.  A Member expressed concerns that some 
"privatized" enterprises had been transformed into "c ollective property" under the control of regional 
and local governments and requested more informati on on the latest status of these firms.  A Member 
requested information on the Agricultural Fund, and specifically on whether it had an exclusive right, 
special right, or monopoly on all purchases and sales of  grain and other listed agricultural products.  
This Member enquired about the extent to which imported grain was eligib le for State reserves 
purchases and asked for further detail on the agricu ltural entities not subject to privatization.  
Information was also sought on the un-privatized St ate-owned enterprises operating in the agricultural 
sector, particularly in light of the new agricultura l support law.  In addition, Ukraine was asked to 
provide information on the relative share of imports , exports and economic activity accounted for by 
State-owned and State trading firms in agriculture. WT/ACC/SPEC/UKR/5/Rev.7 
Page 14  
 
  41. The representative of Ukraine replied that Stat e-owned enterprises (i.e., entities in which the 
share of the State exceeded 50 per cent) were curre ntly active in all areas of the economy.  The share 
of the public sector in the economy had been estimated at 19.5 per cent for the first half of 2006, 
notably in (i) agriculture, hunting and forestry (1 0.3 per cent); (ii) transportation and communication 
(42.9 per cent); (iii) industry (21 per cent); (iv) h ealth protection and social assistance (19.9 per cent); 
(v) education (7.2 per cent); and (vi) construc tion (10.7 per cent).  In 2006, 700 State-owned 
enterprises were involved in exportation, accoun ting for an export volume of US$2,853.2 million 
(about 7.4 per cent of total expor ts); 500 enterprises were involved in importation, accounting for 
imports worth US$7,339.9 million (about  16.3 per cent of total imports). 
42. The representative of Ukraine had provided gene ral information on the role of State-owned 
enterprises in Ukraine's economy and foreign tr ade in document WT/ACC/UKR/67 and Add.1.  
Information on the economy's output structure by type  of ownership is provided in Table 2(a).  
Information on the import and export activities of en terprises by type of ownership is provided in 
Table 2(b). 
Table 2(a): Output structure of industrial en terprises by type of ownership and activity (2005)
 
Ownership type (%)  
Private State and State-
corporate Communal and 
communal-
corporate 
All industries  84.6 14.2 1.2 
Mining (extraction) industry 76.2 23.8 0.0 
Extraction of energy materials 59.7 40.3 0.0 
Extraction of non-energy materials 97.6 2.4 0.0 
Processing industry 95.7 4.2 0.1 
Including    
Food industry and processing of agricultural 
products 97.4 2.6 0.0 
Light industry 98.7 1.2 0.1 
Production of wood and wooden articles 98.2 1.6 0.2 
Cellulose and pulp and paper industry, printing 
industry: Printing business 93.7 4.9 1.4 
Production of coke and oil-processing products 99.3 0.7 0.0 
Chemical and petrochemical industry 88.3 11.7 0.0 
Production of other non-metallic mineral articles 
(construction materials, glass articles) 98.9 1.0 0.1 
Metallurgy and metal processing 99.1 0.8 0.1 
Machine-building 88.2 11.8 0.0 
Production and distribution of electric energy, 
natural gas and water 33.7 59.0 7.3 
  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 15 
 
 
  Table 2(b):  Distribution of exports/imports  of goods by type of ownership (2005)  
of which: 
 Total Private State and State- 
corporate Communal and 
communal-
corporate 
Export  
Number of enterprises, thousand 12.6 11.8 0.8 0.0 
Volume, US$ million  34,228.4 31,451.3 2,763.0 14.1 
Share of the total export (%)  100 91.9 8.1 0.0 
Import  
Number of enterprises, thousand 21.4 20.6 0.6 0.2 
Volume, US$ million 36,136.3 26,339.7 9,756.8 39.8 
Share of the total import (%) 100 72.9 27.0 0.1 
Source:  State Statistics Committee    
43. In response to requests for detailed informa tion on existing State trading enterprises and 
evidence that these were operating in accordance  with Article XVII of the GATT 1994, the 
representative of Ukraine stated that only eight comp anies in Ukraine were State trading enterprises in 
the meaning of the Understanding on the Interpre tation of Article XVII of the GATT 1994.  These 
were (i) the State Concern "Ukrspyrt" consisting of 80 State-owned enterprises, of which six were 
currently granted a licence to export ethyl, cognac and fruit spirits (the oblast State associations of 
Sumy, Lviv, Ternopil, Vinnitsia, and Kyiv, as well as  the State Concern "Ukrspyrt"), while another 
four (the oblast State associations of Ivano-Franki vsk, Rivno, Chernigiv and Chernovci) were eligible 
to receive such a licence.  All 80 enterprises could be  eligible to export ethyl, cognac and fruit spirits 
through an authorization of the Cabinet of Ministers and an export licence form the Ministry of 
Economy; (ii) the Closed Joint-Stock Company "UkrGasEnergo" – a 50-50 joint venture between 
"Naftogas of Ukraine" and "RosUkrEnergo" – wh ich had a monopoly on natural gas imports from the 
Russian Federation and Central Asia for distribution to private industrial users in Ukraine (Naftogas 
of Ukraine had previously been the monopoly supplier  of natural gas to Ukraine); and (iii) the State 
Company "Ukrspetsexport", which was the only St ate company authorized to participate in 
international import/export contracts (with other governments or lega l persons) for military equipment 
and material information carriers constituting a State secret, including inter alia  technology products 
containing encryption; as well as (iv) the State Jo int-Stock Company "Liky Ukrainy"; (v) the Kharkiv 
State Pharmaceutical Enterprise "Zdorov'ya Narodu"; (vi) Open Joint-Stock Company "InterChem"; 
(vii) the State Chemical and Pharmaceutical En terprise "InterChem-1"; and (viii) the Communal 
Enterprise "Pharmacia" (Kyiv) – all of which were State and communal pharmaceutical enterprises granted an exclusive right to conduct import/export operations with certain narcotics, psychotropic 
substances and precursors.  He noted that this list replaced the list of 13 enterprises previously 
provided in document WT/ACC/UKR/110 (item No. 62) .  He confirmed that the State trading entities WT/ACC/SPEC/UKR/5/Rev.7 
Page 16  
 
  enumerated above were all State owned.  He also st ated that the activities of these enterprises were in 
conformity with Article XVII of the GATT 1994.  In  response to requests for additional information 
on the activities of "Ukrspyrt", he said that "Ukrspyrt" was a single production facility that brought 
together the State enterprises producing alcohol; it had been created in an effort to implement a 
unified customs policy for the production of ethyl al cohol, vodka and liqueurs.  "Ukrspyrt" accounted 
for 98 per cent of the alcohol production and 6 pe r cent of the alcoholic beverages production in 
Ukraine.  "Ukrspyrt" held a monopoly on the exportation of ethyl alcohol, but not on vodka and 
liqueurs, which "Ukrspyrt" manufactured and sold in  competition with other producers and traders.   
44. He added that "Ukrspetzexport", "Naftogas of Ukraine", and "Energorynok" were considered 
as enterprises trading on behalf of the State – whic h, in his view, represen ted enterprises fulfilling 
international contracts between the State and anot her foreign entity.  In response to requests for 
additional information on the activities of "Energorynok" , he said that this company had been created 
to ensure the maintenance of the Electric Energy Wholesale Market.  Its main functions included the 
purchase of electricity from electricity producers and electricity importers (through the Electric Energy Wholesale Market), the wholesale supply of electricity, as well as the transmission of 
electricity to electricity distributors on a contractual basis.  In his view, "Energorynok" had not been 
granted exclusive or special rights or privileges, including statutory or constitutional powers, in the 
exercise of which it could influence the level or dir ection of imports or exports through its purchases 
and sales.   
45. In response to a specific request, he said that  information on the State trading enterprises 
would be provided to the Working Party for review [in 2007] in the format of a draft notification and 
response to the WTO Questionnaire on State Trading.  A list of major State-owned enterprises, including those trading on behalf of the State,  is provided in Table 3. 
46. In response to a request for more informati on on some of the major State-owned firms 
engaged in trade but not – in Ukraine's view – as State trading enterprises (as listed in Table 3), 
Ukraine provided information on "Ukragroleasing"  and "Ukrtransleasing".  "Ukragroleasing" leased 
agricultural machinery and equipment to agricultura l enterprises and entrepreneurs.  When borrowing 
funds from the State budget on commercial terms, the firm could only purchase domestically-
produced agricultural machinery for subsequent leasing.  If borrowing from commercial banks, the 
firm could also purchase imported machinery.  A lthough 100 per cent State-owned, the company was 
fully independent (self-governing and self-financing)  and was responsible for the effects of its 
business activity, as well as for meeting its obligations vis-à-vis the State budget and business 
partners.  The activities of "Ukragroleasing" were governed inter alia  by the Law "On Financial  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 17 
 
 
  Leasing" and a Procedure on the use of State budget funds for the purchase of domestic agricultural 
equipment approved by Cabinet of Minister s Resolution No. 1904 of 10 December 2003 (as 
amended).  "Ukrtransleasing" leased airplanes, avia tion equipment, railway tanks and semi-cars, as 
well as agricultural machinery of both domestic and foreign origin.  The company was the only CIS firm that financed the manufacturing of Ukrainian aircraft (AN-140, and AN-74TK-300); it also acted 
as the main intermediary between the manufacturers a nd the users of aircraft.  The leasing services of 
"Ukrtransleasing" were mostly financed from its own funds.  Both "Ukragroleasing" and 
"Ukrtransleasing" extended their lease agreements  on commercial terms and prices [and would be 
repaid to the State budget and other creditors from profits.] 
47. A Member requested additional information on "Khlib Ukrainy", which had not been 
included in the list of State trading enterprises.  Sp ecifically, this Member pointed to several measures 
introduced in 2005, pursuant to Cabinet of Mini sters Resolution No. 295-p "On Measures aimed to 
stabilize Prices in the Grain Market and to ensure  Grain Production without Losses" of 29 July 2005, 
that discriminated in favour of "Khlib Ukrainy".  This Member urged Ukraine to abolish all these 
measures, and other possible measures that favoured St ate trading enterprises to the detriment of other 
companies, at the latest upon accession. 
48. The representative of Ukraine re plied that the State Joint-Stock Company "Khlib Ukrainy" 
had been established in 1996.  The company had 81 wholly-owned production subsidiaries located in 
all oblasts of Ukraine, and controlled 18 to 20 per cent of Ukraine's grain storage and flour, cereal, 
and mixed fodder production capacities.  Its activiti es also included domestic and foreign trade in 
grain.  The basic exports of the company comprised grain and grain products.  "Khlib Ukrainy" was authorized by the Cabinet of Ministers to act as a State agent for the State pledge procurement of 
grain and for carrying out interventions in the market for grain.  The enterprise was undergoing 
restructuring pursuant to Resolution No. 604-p of 25 October 2002.  He acknowledged that, in 
pursuance of Cabinet of Ministers Resolution No. 295 -p of 29 July 2005, special conditions had been 
established for State agents in the grain market.  However, Cabinet of Ministers Resolution No. 375-p 
of 31 August 2005 had sub sequently established equal conditions for all entities operating in the grain 
market, repealing all provisions aimed at discrimin ating in favour of the State trading enterprises 
(such as "Khlib Ukrainy").  He confirmed that  Resolution No. 375-p of 31 August 2005 was still in 
effect and stated that business conditions in the grai n market were the same for "Khlib Ukrainy" as for 
private grain traders.  All grain exporters had access to the "Odessa port elevator" and "Mykolaiv port elevator" belonging to "Khlib Ukrainy".  "Khilb  Ukrainy" did not control or own any other port 
facilities in other ports.  Port fees, payments fo r services rendered in ports, transportation fees for WT/ACC/SPEC/UKR/5/Rev.7 
Page 18  
 
  exported grain, and tax conditions were the same for all grain expor ters, including "Khlib Ukrainy".  
A brief description of the activity of SJSC "K hlib Ukrainy" is provided in Table 4. 
49. Concerning the Agricultural Fund, the representative of Ukraine said that the Fund was a 
specialized State institution.  Th e Agricultural Fund had the exclus ive right to purchase (commodity 
intervention) and sell (financial intervention) certa in commodities subject to State price regulation, 
from or to the State Food Reserve, through inte rventions at the agricultural exchange.  These 
interventions aimed at maintaining the State Food Reserve.  Imported and domestic grain were both 
eligible for State Material Reserve purchases by the State Committee on State Material Reserve.  The 
Agricultural Fund did not, however, have a monopo ly on all purchases and sales of grain and other 
listed agricultural products.  Private dealers coul d also make domestic and import/export purchases 
and sales.  He also confirmed that the Agricultu ral Fund did not import or export the commodities and 
it did not have any special rights with regard to  their import or export.  He added that until 
1 January 2009, the Agricultural Fund could not u se financial interventions to purchase commodities 
that had previously been imported in Ukraine,  nor use commodity interventions to purchase 
commodities for further export.  In response to a sp ecific question he confir med that no relationship 
existed between the Agricultural Fund and "Khl ib Ukrainy".  The commodities for which the 
Agricultural Fund has an exclusive right to conduct o fficial market interventions are enumerated in 
Table 5.  
Table 5:  Commodities/products of possible State price regulation, for which the Agricultural Fund
 
has an exclusive right to conduct official market interventions  
Ukrainian Foreign Economic Activity 
Commodity Classification (UFEACC) Code Commodity 
1001  Wheat and mixture of wheat and rye (meslin) 
1002 00 00 00  Rye 
1003 00  Barley 
1004 00 00 00  Oats 
1005  Corn 
1101 00  Wheat flour or flour made of wheat-and-rye mixture (meslin) 
1201 00  Soybeans, un-milled only 
1204 00  Linseeds, un-milled only 
1205 00  Rapeseeds, un-milled only 
1206 00  Sunflower seeds, un-milled only 
1210  Hop cones, fresh or dried, milled or un-milled 
1701 12  Sugar made of sugar beets 
 
50. In connection with activity licensing, some  Members noted that only State-owned or 
"specialized enterprises" were granted licenses to import and export ethyl alcohol, cognac and fruit 
spirits.  In the view of these Members these ente rprises had been designated trade privileges not 
available to other firms and individuals, and accordi ngly met the criteria for State trading enterprises.   WT/ACC/SPEC/UKR/5/Rev.7 
 Page 19 
 
 
  In reply, the representative of Ukraine said that ac tivity licenses issued to "s pecialized enterprises" 
referred to enterprises possessing the necessary faciliti es, equipment and expertise for the making of 
cognac spirits.  State Trading Questionnaires had b een completed for "Ukrsp yrt" (a corporation 
licensed to produce and export ethyl alcohol, vodka and liqueurs) and the electric energy wholesale operator "Energorynok" ("Energorynok" had subsequently been excluded from Ukraine's list of State trading enterprises).  The questionnaires are re produced in document WT/ACC/UKR/115.     
51. The representative of Ukraine stated that pursuan t to the Understanding on the Interpretation 
of Article XVII of the GATT 1994, Ukraine unde rtook to provide information on State trading 
enterprises in order to ensure transparency in the activities of State trading enterprises. 
52. The representative of Ukraine confirmed that Ukraine would ensure that its laws and 
regulations governing the trading activities of State-owned and -controlle d enterprises and other 
enterprises with special or exclusive privileges and the implementation of such laws and regulations 
would be in full conformity with  the provisions of the WTO Agreement, including Article XVII of the 
GATT 1994 and the Understanding on that Article a nd Article VIII of the GATS, and Article III and 
XI of the GATT 1994.  The Working Party took note of this commitment.  
53. The representative of the Ukraine confirmed that , from the date of accession, enterprises that 
are State-owned or controlled, and other enterprises with special or exclusive privileges, including 
those listed in paragraphs [41- 50 and 103], would make purchases of goods and services, which were 
not intended for governmental use, and sales in international trade in accordance with commercial 
considerations, including price, quality, availab ility, marketability, and transportation, and would 
afford enterprises of other WTO Members adequa te opportunity in conformity with customary 
practice, to compete for such purchases or sales.  Su ch enterprises would also act in conformity with 
other WTO provisions.  He also confirmed that Ukraine would notify enterprises falling within the 
scope of the Understanding on Article XVII of th e GATT 1994 within one year of accession.  The 
Working Party took note of these commitments. 
- Pricing Policies 
54. The representative of Ukraine said that the Economic (Commercial) Code of Ukraine 
No. 436-IV of 16 January 2003 stipulated that econom ic agents sold their products freely in the 
domestic market at prices determ ined independently or on a contractual basis, and price controls 
would only be applied in cases specified by legislativ e acts.  Price controls effected by the State had 
been established through Law No. 507-XII "On Pr ices and Pricing" of 5 December 1990, and 
Resolutions of the Cabinet of Ministers No. 1548 "On Establishment of Powers of the Executive WT/ACC/SPEC/UKR/5/Rev.7 
Page 20  
 
  Power Authorities and Executive Authorities of City Councils Regarding Price (Tariff) Regulations" 
of 25 December 1996, and No. 135 "On Rules on State Price (Tariff) Regulations for the Products of 
Production and Technical Designation, Consumer 's Goods, Works and Services of Monopolistic 
Formations" of 22 February 1995.  The Cabinet of Ministers determined the lists of goods and 
services subject to State regulation of prices and tari ffs.  The lists are reproduced in Tables 6 (goods) 
and 7 (services).   
55. The Cabinet of Ministers had entrusted the price control functions to Derzhtsininspectsia (the 
State Inspectorate on Price Control) pursuant to its  Resolution No. 1819 of 13 December 2000.  The 
State Inspectorate had established local offices in the Autonomous Republic of Crimea, the oblasts, 
Kyiv and in Sevastopol.  The State Inspectorate monitored the prices and tariffs of goods and services in the retail market as well as the prices and tariffs set by central and local authorities, the Council of 
Ministers of the Autonomous Republic of Crimea, and other institutions and organizations.  The 
Cabinet of Ministers had approved the list of goods and services subject to control at the sub-central 
level through Resolution No. 1548 "On the Determina tion of Price Regulation Powers of Agencies of 
Executive Power and Executive Bodies of City Counc ils" of 25 December 1996.  Price regulation 
affected in particular natural resources important  in the determination of prices of other products, 
goods and services of significant social importance and thus affecting the livelihood of the low-paid and poor, and prices set in monopolistic markets.  Price controls took the form of either prices (tariffs) 
fixed by the State, maximum prices, limits on the prof it rate, or limits on the mark-up of the supplier.   
56. Some Members noted that some of the goods listed in Table 6 were subject to minimum 
prices and sought information on whether this re quirement was also applied to imported goods.  
Noting the extensive use of price controls in Ukrain e, a Member asked if any plans existed to reduce 
the scope of these price controls, notably in the u tilities sectors and the areas of consumer goods and 
services.  Some Members stressed the importance of ensuring that no new price controls were 
introduced and requested Ukraine to  respect fully all WTO provisions related to price controls upon 
accession, providing, as necessary, a timetable for the el imination of inconsistent practices.  In reply, 
the representative of Ukraine said that all categories of  goods subject to price controls were listed in 
Table 6 and that the price controls  applied equally to imports and to  domestic goods.  As for utilities – 
characterized by the existence of natural monopolies – prices in these sectors were subject to State 
regulation.  He added that Ukraine would abide by WTO rules with respect to price controls. 
- Alcoholic Beverages 
57. A Member stated that the minimum prices specifically applied to imported vodka and other 
alcoholic products, as reported in Table 6, violat ed Article XI of the GATT 1994.  Ukraine was asked  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 21 
 
 
  how the minimum price requirements for bitter aroma tic beverages and spirits would be brought into 
conformity with Article III of the GATT 1994 by th e date of accession.  A Member also noted that 
WTO jurisprudence had established that a regula tion requiring that domestic and imported products 
adhered to a minimum-price requirement was not c onsistent with Article III of the GATT 1994, on the 
grounds that the imported product would be prevente d from being sold at a price below that of the 
domestic product.    
58. The representative of Ukraine replied that mi nimum prices and related procedures had been 
established for vodka and other spirits sold in Ukraine under Law No. 481/95-VR "On State 
Regulation of Production and Circulation of Ethyl,  Cognac and Fruit Alcohol, Alcoholic and Tobacco 
Products" of 19 December 1995, Resolution No . 700 "On Introduction of Minimum Prices for 
Domestic and Imported Vodka and Alcoholic Produc ts" of 21 June 2001, and Order No. 371/168/239 
"On Approval of Procedures for Setting and Applica tion of Prices for Domestic and Imported Vodka 
and Alcoholic Products" of the Ministry of Finance,  the Ministry of Economy and the Ministry of 
Agrarian Policy, of 8 August 2001.  In his view , the minimum price regime did not contravene the 
provisions of Article XI of the GATT 1994 in this instance as the minimum prices had been applied at 
the wholesale and retail level irrespective of the origin of the products, whether domestically-
produced or imported.  The purpose of this measure  had been to fight illegal production and trade in 
alcoholic beverages in Ukraine.  He added that minimum prices were not applied either on bitter 
aromatic beverages (HS code 21.0390.30.00), or on  alcoholic beverages falling within HS categories 
2203-2207, i.e., beer, wines, fermented beverages or  undenatured ethyl alcohol (alcoholic strength of 
80 per cent or more) or denatured ethyl alcohol and other spirits.  He stated that Resolution of the 
Cabinet of Ministers No. 407 "On Invalidation of Cert ain Resolutions of the Cabinet of Ministers of 
Ukraine" of 28 May 2005 had cancelled the provisions of Resolution No. 700, thereby abolishing minimum price measures applied to domestically-produced and imported spirits.   
59. The representative of Ukraine confirmed that from the date of accession, the pricing policy 
applying to bitter aromatic bevera ges and spirits would be in conformity with Article III of the GATT 
by eliminating the application of the minimum price to the imported goods.  The Working Party took note of this commitment.   
- Agriculture 
60. Some Members raised concerns about certain  provisions of the Law "On State Support of 
Agriculture in Ukraine" that appeared not to be  WTO-consistent.  In pa rticular, a Member was 
concerned with the provisions of Article 8, which allowed for the use of minimum import prices, as 
well as the imposition of import quotas.  Such  minimum price provisions could contravene WT/ACC/SPEC/UKR/5/Rev.7 
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  Article III:4 and III:9 of the GATT 1994 if applied to imports.  This Member asked Ukraine to clarify 
whether minimum/maximum purchase prices had been applied to imports or exports of any product 
pursuant to the provisions of this Law.  Ukraine was asked to confirm that it intended to repeal these 
provisions prior to the date of accession.  This Me mber requested Ukraine to notify the completion of 
the process of repeal prior to the adoption of th e Working Party Report, refrain from applying these 
provisions prior to repeal, commit to not re-enact these provisions through any law or legal act before 
or after accession, and commit to not seek recourse to measures of this kind after accession.  
61. The representative of Ukraine replied that the provisions contained in Article 8 of the Law 
"On State Support of Agriculture in Ukraine" had been aimed at preventing, or putting an end to, 
speculative or collusive pricing behaviour in the agricultural sector, in cases where standard State 
intervention procedures were ineffective.  The pu rpose of this policy had been to provide State 
support to domestic agricultural producers by guara nteeing that a minimum amount of their products 
was purchased.  He stated that Law No. 401-V "O n Amendments to the Law 'On State Support of 
Agriculture in Ukraine'" of 30 November 2006 ha d repealed the provisions on minimum purchase 
prices applicable to imports, as well as the provisions on the introduction of quotas on imports or 
exports.  He confirmed that Ukraine had no existing legal authority to apply minimum import prices 
and that it did not apply minimum import prices to ag ricultural products, or to  any imports, and would 
not do so in the future.     
- Glass and precious metals and stones 
62. The representative of Ukraine said that price measures (pledged prices) on glass ware of 
HS Chapter 70 did not apply to imported products.  Accordingly, in this respect these measures were 
consistent with the requirements of Article III:4 of  GATT 1994.  As for precious metals and stones, he 
noted that the State regulation of prices had been revoked by Resolution of the Cabinet of Ministers 
No. 974 of 18 July 2004. 
- Fertilizers and metals 
63. Some Members  cited several examples of what they considered increased State intervention 
in pricing.  Thus, in November 2003, the Govern ment of Ukraine had signed an Agreement with 
chemical plants obliging the producers to sell fe rtilizer to farmers below market prices.  On 
1 March 2004, the Government and representatives of  the largest metallurgical plants had signed a 
Memorandum whereby the metal producers would sell up to 18 per cent of their production at a reduced price in the domestic market, allowing the remaining 82 per cent to be exported.  The Cabinet 
of Ministers had signed a similar document with pl ants mining iron ore works, coke and ferro-alloys  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 23 
 
 
  and supplies of fire-resistant materials on 3 March 20 04, whereby the enterprises had agreed to reduce 
prices, but only for the volumes necessary for meta l producers to satisfy the internal demand.  On 
31 March 2004, the Government had established a commi ssion on pricing issues in the metal industry.  
As these price measures had not been included in Ta ble 6, the representative of Ukraine was invited to 
update the Working Party on the state of play for these products.  
64. The representative of Ukraine replied that the c ited measures had not been included in Table 6 
as these were short-term measures designed to protect  the domestic market against external shocks 
caused by rising prices in world markets.  The fe rtilizer Agreement had been applied for the first 
six months of 2004, and measures affecting the mining and metallurgical industries had been in effect 
from 1 April to 1 September 2004.  The commission on pricing issues in the metal industry had been dissolved on 1 September 2004 and the pricing arrangemen ts were no longer in effect.  No internal or 
external price regulations applied to ferro-a lloys, fire clays, iron ores and coke.   
- Energy 
65. A Member sought information on Ukraine's en ergy pricing requirements and requested 
further details on the nature of the price contro ls listed in Table 6 for energy and fuels and 
downstream products (e.g. HS cate gories 2701-2710, 2711, 2716 and 31).  With regard to electricity, 
this Member enquired about the cost at which Ukra ine generated electricity and the price at which it 
was sold to industrial consumers.  Concerning natu ral gas, this Member enquired specifically about 
pricing to domestic private and industrial consumers, and about th e reliance of Ukraine's nitrogen 
fertilizer industry on natural gas secured at govern ment-mandated artificially low prices as a feed 
stock in production.   
66. With regard to the determination of prices for electricity users (industrial consumers and the 
population), the representative of Ukraine said that these were regulated by the National Commission 
for Regulation of Electric Power.  As of April 20 07, prices for industrial consumers (excluding VAT) 
were set at 24.57 kopecks per kW/hour for large consumers (first class volta ge class); and 33.53-33.73 
kopecks per kW/hour for small consumers (second class voltage class).  Prices for non-industrial 
consumers (excluding VAT) ranged from 15.6 to 20.3 kopecks per kW/hour for the population; and 
from 15.0 to 19.7 kopecks per kW/hour for inhabite d localities.  Ukraine exported electricity but 
exports did not exceed 0.5 per cent of the overall vol ume of exports.  Additi onal detail on the method 
used for price determination and an example of the tariff computation is provided in Table 8. 
67. Concerning natural gas, he said that, pursuant to Cabinet of Ministers Resolution No. 1697 of 
8 December 2006 – which had invalidated Ca binet of Ministers Resolution No. 128 of WT/ACC/SPEC/UKR/5/Rev.7 
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  9 February 2006 – industrial users were charged UAH 720 per 1,000 cubic meters (less transportation 
costs, supply costs and VAT).  The price for the population was set between UAH 339 and 
UAH 1,173 depending on the annual consumption volume. 
- Telecommunications 
68. Asked about price (tariff) controls in the basic telecommunications sector, the representative 
of Ukraine stated that the State regulated tariffs on (i) generally available services, such as end-user 
connection to common use telecommunications netw orks, fixed-line local telephone communications 
within a given area code, emergency call servic es, reference/information services and coin-box 
telephone services, with the exception of wirel ess access services; and (ii) the leasing of 
communication channels of monopolistic operators.  All other tariffs on telecommunication services 
were set independently by opera tors and providers (including, inter alia,  intercity and international 
communication services).  The monopoly position in the telecommunications market was held by the 
Open Joint Stock Company "Ukrtelecom", including its 32 branches.  The State telecommunications 
regulator was the National Commission for Regulation of Communications, created on 
1 January 2005 pursuant to the Law "On Telecommunications". 
- Rail transportation 
69. Asked to provide information on Ukraine's system  for setting tariffs (prices) for transportation 
of goods by rail, the representative of Ukraine re plied that the Ukrainian railway was a natural 
monopoly, and as such, operated within the regulat ory framework that governed the activities of 
natural monopolies (including pricing policy).  Tariff regulation of railway services, in particular, was 
carried out in accordance with the Laws "On Transport", "On Railway Transport", "On the 
Ratification of the Agreement on Carrying out a C oordinated Policy in Dete rmining the Transport 
Tariffs", as well as Resolutions of the Cabinet of Ministers Nos. 1548 of 25 December 1996, 457 of 6 April 1998 and 105 of 21 January 2003.  The Mi nistry of Transport Communication and the 
Ministry of Economy no longer had the authority to establish the tariffs for goods transportation by 
rail (pursuant to Resolution No. 105 "On Amendmen t of the Addendum to the Resolution of the 
Cabinet of Ministers of Ukraine No. 1548" of 25 December 1996).  A mechanism for introducing proposals by the Ministry of Transport Communication to the Cabinet of Ministers was in preparation, 
but the procedure for the approval of tariffs had not yet been established. 
70. Some Members asked Ukraine to accept a commitm ent to apply railway tariffs in conformity 
with WTO obligations and to end any discrimin ation upon accession.  A Member asked Ukraine to  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 25 
 
 
  adopt the harmonized railway tariffs before acc ession and to submit them to WTO Members for 
review.  This Member requested Ukraine to clarify, in  particular, the situation with regard to transit. 
71. The representative of Ukraine replied that the process of harmonization of rail transportation 
tariffs had begun with the adoption of Cabinet of Ministers Order No. 91-r "On Indexation of Tariffs 
for Transportation of Cargos by Railway Transport and Related Services" of 1 April 2005.  As of 
June 2007, tariffs for the transportation of coal, carba mide, timber and tar of coal, ferrous metal scrap, 
rolled ferrous metal, and mineral fertilizers had alre ady been equalized.  He added that, before 2005, 
differential tariff rates had only applied to freight transportation of ferrous metals, fertilizers, timber 
and tar of coal in the direction of Reny port and Illi chevsk port.  As for grain, Cabinet of Ministers 
Resolution No. 295-p of 29 July 2005 had reintrodu ced lower tariffs for the transportation of grain 
until 16 September 2005.  Differential tariffs still applied to the tr ansportation of certain products, 
notably coke, iron ore raw materials, cast iron, f oodstuff and oil products.  Th e differential pricing had 
been authorized by the Cabinet of Ministers at the initiative of several interested Ministries.  In his 
view, the difference between tariffs applied to the transportation of exports/im ports and tariffs applied 
domestically was relatively modest (1.19 times hi gher for transportation of  imports/exports) and of 
negligible economic impact as far as exports were  concerned.  Concerning differential tariff rates 
accorded to certain trading partners, he said that Ukraine had signed international Agreements with 
CIS member-States that aimed at coordinatin g tariff policies in the railway sector.  These 
international Agreements defined the areas under wh ich individual economic operators were to sign 
special bilateral Agreements, rather than detailing the preferential rates.  He added that the Ministry of 
Transport had prepared a draft Order "On th e Indexation of Railway Tariffs for Freight 
Transportation" aimed at bringing railway tariffs into conformity with WTO obligations.  After the 
adoption of this draft, a table setting out harmoni sed railway transport fees by product would be 
published.  He confirmed that Ukraine would harmonize differential railway tariffs for the 
transportation of goods by the date of accession.   
72. The representative of Ukraine confirmed that  from the date of accession, Ukraine would 
apply price control measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Articles III:4, III:9, V and VIII of the GATT 1994 and in 
Article VIII of the General Agreement on Trade in Services (GATS).  He also confirmed that in 
November 2006 Ukraine had repealed Article 8 of the Law "On the State Support of Agriculture in 
Ukraine" which contemplated the application of minimum prices on imports on a temporary basis and 
import and export quotas.  He confirmed that Uk raine would not apply mandatory minimum price 
requirements to any imported product.  He also confirmed that, upon accession, all rail transportation 
fees, including basic fees, surcharges and rebates, would be applied on a no n-discriminatory basis in WT/ACC/SPEC/UKR/5/Rev.7 
Page 26  
 
  law or in fact, that is, without regard to their count ry of origin or destination, or to whether the goods 
were transported between domestic locations, whethe r the goods were imported or exported (by land 
or transported from or to a port), or whether they we re in transit.  He also confirmed that Ukraine 
regularly published notices of the goods and services subject to State price controls and would continue to do so after accession.  The Work ing Party took note of these commitments.   
- Competition Policy 
73. The representative of Ukraine said that the principle that the State should encourage 
competition, prevent the abuse of monopoly positions , and combat illegal restrictions on competition 
and unfair competition had been laid down in th e 1996 Constitution, as well as in Law No. 2210-III 
"On the Protection of Economic Competition" of 11 December 2001, and in Law No. 236/96 "On the Protection from Unfair Competition" of 7 June 1996. 
74. The monopolization of markets and potential abu se of dominant positions had been addressed 
in Ukraine's privatization programmes, and many la rge enterprises had been reorganized, restructured, 
and split prior to privatization.  Central and local au thorities monitored, in particular, the formation of 
prices, unauthorized tax concessions and other privileg es granted, and restrictions on the movement of 
goods within Ukraine.  Natural monopolies within en ergy and communications were subject to State 
regulation.  Law No. 1280-IV "On Telecommuni cations" of 18 November 2003 provided the 
possibility for any natural and le gal person resident in Ukraine to operate, service or own 
telecommunications networks. 
75. An Antimonopoly Committee had been establis hed to implement Ukraine's competition 
legislation.  The Antimonopoly Committee contribute d to the formulation and implementation of 
Ukraine's competition policy, including the monito ring of compliance with competition legislation 
based on equality of legal rights among business entities and protection of the interests of consumers; 
monitoring of market concentration, co-operati on among enterprises and the pricing of goods and 
services produced or distributed by natural monopolies; as well as the promotion of fair competition. 
76. The regulation of natural monopolies was the responsibility of the National Commissions for 
Regulation of Natural Monopolies Entities.  The ma in task of the National Commissions was to 
formulate a price policy for the natural monopolies in  their respective area.  At present, a National 
Electricity Regulatory Commission, a National Co mmission for Regulation of Communications, and a 
State Committee on Housing and Communal Services ha d been established.  The Head and Members 
of these Commissions were appointed by the President, upon the recommendation of the Prime Minister.    WT/ACC/SPEC/UKR/5/Rev.7 
 Page 27 
 
 
  77. He added that Article 1 of Law No. 1682- ІІІ "On Natural Monopolies" of 20 April 2000 
defined a natural monopoly as a market charact erized by the absence of competition due to 
proprietary technology and/or economies of scale in the production of a good or service with no close 
substitutes.  In addition, Article 5 of the La w specified as natural monopoly activity pipeline 
transportation of oil and oil prod ucts, natural gas and petroleum gases, and other substances; the 
distribution of natural gas and petroleum gases; th e transmission and distribution of electric energy; 
railway services; air traffic control; centralized suppl y of heating, water and the drainage system; and 
the rendering of specialized services by transport termin als, ports and airports.  He confirmed that this 
list was exhaustive. 
78. Asked about the existence of a timetable fo r the dissolution of natural monopolies, the 
representative of Ukraine replied that "The St ate Program for Reforming and Development of 
Utilities' Economy in 2005-2010" had been approved by Law No. 1869 -IV on 24 June 2004.  The 
Program foresaw the introduction of an efficient system of State regulation of the activities of natural monopolies in the area of water supply and heating, as well as further dissolution of monopolies operating in the utilities sector through the creation of a competitive environment in the market for 
utility services.   
79. A Member expressed concerns that Ukrainian le gislation on competition still appeared to be 
somewhat patchy and enquired whether Ukraine intended to introduce a full-fledged legislation on 
competition.  In reply, the representative of Uk raine said that Law No. 2210-III of 11 January 2001 
covered all issues relevant to competition, incl uding merger controls, prohibition of cartels and 
monitoring of the compliance of administered  prices with the competition legislation. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
80. The representative of Ukraine said that the Repub lic of Ukraine was a unitary State and the 
Autonomous Republic of Crimea thus formed an in tegral part of Ukraine.  The Constitution of 
28 June 1996 proclaimed Ukraine a democratic Stat e, with State power divided among the legislative, 
executive and judicial branches of government (Article 6).   
81. Legislative power was vested in Ukraine's Parliament, the Verkhovna Rada, made up of 
450 deputies elected for four-year terms.  Article  85 of the Constitution established the principal 
functions of the Verkhovna Rada, notably to prom ulgate legislation, approve the State budget, 
determine the main directions of foreign and dom estic policy, approve economic policy programmes 
and lists of State property not subject to priv atization, and to estab lish the basic rules for 
nationalization of property.  The Verkhovna Rada had exclusive power s to determine the basic rules WT/ACC/SPEC/UKR/5/Rev.7 
Page 28  
 
  for the exploitation of Ukraine's natural resources, its exclusive economic zone, continental shelf and 
outer space; the organization and use of Ukrain e's energy, transportation and communications 
systems; the protection of property and entreprene urship; and policies in the areas of antimonopoly 
and competition, foreign relations and foreign eco nomic activities, and customs.  In addition to 
promulgating the State budget, the Verkhovna Rada established the budgeting procedure, the taxation 
system, the rules for Ukraine's financial and money markets, Ukraine's national debt in foreign and 
domestic currency, and the issue and circulation of State securities.   
82. Article 113 of the Constitution stipulated th at the highest body of  executive government 
would be the Cabinet of Ministers headed by the Prime Minister, appointed by the President with the consent of more than half the constitutional numbe r of members of the Ver khovna Rada.  The Cabinet 
of Ministers - comprising the Prime Minister, the First Vice Prime Minister, three Vice Prime 
Ministers, and Ministers - directed and coordinated the activities of 17 Ministries and more than 
40 central bodies of executive government, established in accordance with the Decree of the President 
"On Changes in the Structure of Central Governme nt Authorities" No. 1573/99 of 15 December 1999.  
The Cabinet of Ministers was responsible fo r the development of draft budget laws and 
implementation of the State budget; finance and taxati on policy; investment; pricing policy; as well as 
the management of public property.  The Cabine t of Ministers also supervised foreign economic 
activities and Ukraine's Customs.  Article 9 of th e Law "On Foreign Economic Activities" established 
the responsibilities of the various bodies of the executive with respect to the execution of trade policy.  
These included, in addition to the Cabinet of Minist ers, the National Bank of Ukraine, the Ministry of 
Economy, the State Customs Service, the An timonopoly Committee and the Intergovernmental 
Commission on International Trade.  Details on the responsibilities of these executive bodies with 
respect to trade policy are contained in Table 9(a). 
83. Section XI of the Constitution and Law No. 280/97 "On Local Self-Government" of 
21 May 1997 delegated extensive ex ecutive functions to local self-government institutions, and local 
State administrations had been established in each  rayon, oblast, and in the cities of Kyiv and 
Sevastopol.  The Heads of local administrations were  appointed by the Cabinet of Ministers with the 
approval of the President pursuant to Article 118 of  the Constitution, and were responsible towards 
the superior executive authorities.  Only the Pr esident could dismiss the heads of local State 
administrations.  These administrations were charge d with the implementation of State and regional 
social, economic, environmental and cultural development programmes, as well as the preparation and 
implementation of their local budgets.  However, local governments were financially dependent on 
the executive authorities as budget revenue largely cons isted of national taxes collected within their 
territories and subsidies from the national budget.  Th e determination and collection of local taxes and  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 29 
 
 
  fees was implemented within ceiling rates set by la w.  The Law "On Local Self-Government" did not 
specifically address the issue of subsidies or re strictions on the movements of goods.  Local 
authorities had been delegated powers limited to th e administration and supervision of border trade 
and coastal commerce, the functioning and operation of  customs agencies within their territories, and, 
in accordance with assigned responsibilities, ensuri ng the implementation of Ukraine's international 
commitments.  While local authorities had the author ity to administer laws, regulations, decisions and 
rulings, they followed the instructions of the re levant central executive bodies.  Local authorities 
could not issue import and export licenses.  A list of the relevant local bodies is contained in 
Table 9(b).  
84. The representative of Ukraine confirmed that sub-central entities had no autonomous 
authority over issues of subsidies, taxation, tr ade policy or any other measures covered by WTO 
provisions.  He confirmed that the provisions of th e WTO Agreement, including Ukraine's Protocol of 
Accession, would be applied uniformly throughout it s customs territory and other territories under its 
control, including in regions engaging in border tr ade or frontier traffic, special economic zones, and 
other areas where special regimes for tariffs, taxes and regulations are estab lished.  He added that 
when apprized of a situation where WTO provisions were not being applied or  were applied in a non-
uniform manner, central authorities would act to en force WTO provisions without requiring affected 
parties to petition through the courts.  The Working Party took note of these commitments. 
85. The judiciary was comprised of the Constitutiona l Court and courts of general jurisdiction, 
i.e., local (general and specialized) courts, a ppellate (general and specialized) courts, higher 
specialized courts, and the Supreme Court of Ukraine.  With respect to the system of general courts, local general courts were those established at the le vel of districts, city districts, cities and city- 
district courts, as well as military courts of garri sons.  Local general courts considered civil, 
administrative and criminal cases, as well as cases of administrative violations.  Appellate general 
courts, which included the appellate  courts of oblasts, Kyiv, Sevastopol, the Autonomous Republic of 
Crimea's appellate court, the appella te military courts of the regions, the appellate court of Ukraine's 
Navy, and the Appellate Court of Ukraine, reviewed  appeals in accordance w ith procedural law and 
considered cases, specified by law, as courts of first instance.   
86. Commercial and administrative courts were specia lized courts in the system of courts of 
general jurisdiction.  Local commercial courts we re commercial courts of the Autonomous Republic 
of Crimea, the oblasts, and the cities of Kyiv and Sevastopol.  Local commercial courts considered cases arising from commercial legal relations, as well as other cases, which, according to the 
procedural law, were under their jurisdiction.  Local administrative courts were okrug courts, WT/ACC/SPEC/UKR/5/Rev.7 
Page 30  
 
  established at the level of okrugs (regions) by Decree  of the President.  In addition, according to the 
Code of Administrative Proceedings No. 2747-IV of 6 July 2005, local administrative courts included 
local general courts with jurisdiction encompas sing the simplest administrative cases.  Local 
administrative courts considered administrative cases related to legal relations in State and local governance (cases of administrative jurisdiction), except for cases of admi nistrative jurisdiction 
related to military governance, which were considered by the military courts.   
87. Appellate specialized courts were appellate commercial cour ts, appellate administrative 
courts, which were established in a ppellate okrugs by Decree of the President.  The higher specialized 
courts (including the Higher Commercial Court and the Higher Administrative Court) reviewed, by 
cassation, cases of the appropriate jurisdiction and other cases as provided by procedural law.  The Supreme Court of Ukraine, the highest judicial  body in Ukraine, reviewed (by cassation) the 
judgments of the courts of general jurisdiction (gener al and specialized courts) in cases assigned to its 
jurisdiction by procedural law.   
88. A system of arbitration had been established pursuant to Law No. 1142-XII "On the 
Arbitration Court" of 4 June 1991.  However, th e 1991 Law had been ineffective since 1 June 2002 in 
accordance with Chapter VII (Fin al and Transitional Provisions) of Law No. 3018-III "On Judiciary 
in Ukraine" of 7 February 2002.  Instead, accordi ng to the Code of Commercial Procedure, a dispute 
falling within the jurisdiction of commercial cour ts could be transferred by parties thereto to a 
reconciliation tribunal (arbitration) for resolution, except for disputes involving the invalidation of 
acts and disputes arising from the conclusion,  amendment, termination and performance  of 
commercial contracts related to the fulfilment of State needs. 
89. As for the right of appeal, the representativ e of Ukraine said that Article 55 of the 
Constitution guaranteed citizens the right to challenge in court the decisions, actions or omissions of 
any body of State power or local self-government, its  officials and officers.  Complaints against 
decisions of agencies and officials could be addr essed to higher-level bodies, regulating agencies or 
superior officials within the administration.  S hould the outcome be unsatisfactory, the complainant 
could lodge a case with the appropriate system of c ourts, i.e., among those described in the preceding 
paragraphs.  As for WTO-related issues, administ rative courts considered violations of payment 
procedures in the sphere of trade, and violations in  the sphere of State control of exports when the 
administrative judgments of customs or other executive bodies were appealed.  The Code of Administrative Proceedings, which had come into effect on 1 September 2005, stipulated the powers and authorities of administrative courts, the pr ocedures for application to these courts, and the 
procedures for administrative litigation.  This Code also stipulated that administrative proceedings had  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 31 
 
 
  the objective to protect the rights and interests of natural and legal persons in the sphere of public-
legal relations from violations by State and local  government bodies (and their officials), as well as 
from violations by officials of other entities performi ng management functions on behalf of the State.   
90. Fees for the filing of lawsuits, appeals, cas sation pleas, petitions and the like had been 
established pursuant to Decree of the Cabinet of Ministers No. 7-93 "On State Duties" of 21 January 1993.  
91. Concerning the status of international trea ties, including the WTO Agreements, in the 
hierarchy of domestic legislation, the representative of  Ukraine said that international treaties in force 
were part of the national legislation of Ukraine pur suant to Article 9 of the Constitution.  Moreover, 
Article 17 of the Law "On International Treaties of  Ukraine" provided that international treaties 
concluded and duly ratified in the form of a law we re part of Ukraine's legislation and would be 
applied pursuant to the procedures specified in provisi ons of national legislation.  Thus, by virtue of 
the Verkhovna Rada's passage of all legislati on necessary to implement WTO commitments, the 
WTO Agreements would become part of the dom estic legislation upon Ukraine's accession to the 
WTO.  Should an international treaty ratified by Ukraine and concluded in the form of a law set out 
rules other than the rules established by Ukrainian la w, then the rules of the international treaty would 
prevail.  Pursuant to the same Law, the President would sign the Protocol of Accession on Ukraine's behalf, thus accepting the "accession package", which would then be subject to a yes/no vote in the 
Verkhovna Rada (by simple majority in a single re ading).  The entire ratification process could be 
completed within three months. 
92. The representative of Ukraine confirmed that fro m the date of accession Ukraine's laws would 
provide for the right to appeal administrative rulin gs on matters subject to WTO provisions to an 
independent tribunal in conformity with WTO obliga tions including, but not limited to, Article X:3(b) 
of the GATT 1994.  The Working Party took note of this commitment. 
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
93. The representative of Ukraine said that the La w "On State Registration of Legal Entities and 
Natural Persons Engaged in Entr epreneurial Activity" of 15 May 20 03 provided for registration of 
business entities with the State Registrar, an offici al located at the executiv e committee of the city 
council or with the district authorities.  The Law ha d entered into force on 1 July 2004.  Legal entities 
and natural persons enga ged in entrepreneurial activities, including foreigners, and including WT/ACC/SPEC/UKR/5/Rev.7 
Page 32  
 
  enterprises and individuals seeking to import or to export, were required to register as a Ukrainian 
legal entity and were recorded in the Registry of  Legal Entities and Natural Persons Entrepreneurs.  
A taxpayer number could be obtained from the tax ad ministration.  Registration of legal entities and 
natural persons was effected within three working days of receipt of the documents requesting State 
registration against payment of UAH 170 and UAH 34 resp ectively.  Registration certificates were not 
time-limited.  Foreign economic activity was not s ubject to any special requirements.  Thus, an 
applicant wishing to import, export and/or trade s hould specify the intended activity in the scope of 
business to be registered.  A natural person or a lega l entity located abroad wi shing to be a declarant 
(importer of record) could either (i) enter into a pur chase-sale contract with an enterprise resident in 
Ukraine, in which case the foreign person or entity  would be the importer of record without being 
required to register with Ukrainian authorities; or (ii) register as an enterprise operating in Ukraine 
that would conduct external economic activity as described above.  A list of documentation and 
information requirements for State registration is reproduced in Table 10(d). 
- Activity licensing and licensing on the right to import and export 
94. In addition to the registration requirements, Uk raine applied a system of activity licensing  
(Table 10(a)) and a system of licensing on the right to import (Table 10(b)).  Activity licensing 
applied to nearly 60 goods- and services-related activities based on Law No. 1775-III "On Licensing 
of Certain Types of Economic Activity" of 1 June 20 00, as amended.  According to Article 2 of this 
Law, activities not specifically enumerated in its Arti cle 9 were not subject to activity licensing.  The 
manufacturing, sale, importation and exportation of et hyl spirit, cognac and fruit alcoholic drinks and 
tobacco goods was regulated under separate legislat ion – namely, Law No. 481 "On State Regulation 
of the Manufacture and Sale of Ethyl Alcohol, C ognac and Fruit Alcohol, Alcoholic Beverages and 
Tobacco Products" of 19 December 1995, with chang es and amendments.  Approval to trade in arms 
and military equipment was also provided for under separate legislation, i.e., Law No. 549-IV "On 
State Control over International Transfers of Pr oducts of Military Designation and Dual Use" of 
20 February 2003.  The representative of Ukraine di d not envisage any reduction in the number of 
goods or services-related activities subject to activity  licensing, as he considered activity licensing a 
regulatory measure maintained to attain legitimate objectives such as the protection of human, animal 
or plant life and health, the environment, public mo rals, national security, or for prudential regulation 
of the financial sector.  In addition, the numbe r of goods- and services-related activities subject to 
activity licensing and other forms of permission ha d been drastically reduced in recent years.  
Additional information on the scope  and operation of the activity licensing system was provided in 
document WT/ACC/UKR/151.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 33 
 
 
  95. The Verkhovna Rada determined the general dir ection of Ukraine's policy with respect to 
licensing, and approved amendments to the list of  activities subject to licensing based on proposals 
from the Cabinet of Ministers.  The Cabinet of  Ministers and designated licensing authorities (see 
Cabinet of Ministers Resolution No. 1698 "On the A pproval of the List of Licensing Authorities" of 
14 November 2000) were responsible  for the implementation and further development of the licensing 
regime.  Economic agents approached the licensing authority with duly completed application forms 
and other required documentation.  An exhaustive list of documentation and information requirements 
to acquire an activity licence is reproduced in Table 10(e).  No application that met these requirements 
would be refused.  Activity licenses, issued against payment of UAH 340 (US$64), were normally valid for five years (Cabinet of Ministers R esolution No. 1755 "On Validity of the Licence for 
Specific Types of Economic Activity and Fee for its Issuance" of 29 November 2000).  Incomplete or 
incorrect applications would be refused.  However,  such applications coul d be resubmitted after 
correction or completion, and minor errors would in any case not cause the application to be rejected or lead to the imposition of penalties.  The re asons for denial of an activity licence were 
communicated to the applicant in writing.  Genera lly, all activity licenses for importation could be 
obtained within ten days.  Very few activities rela ted to importation or exportation were subject to 
activity licensing.  Currently, these activities were  limited to importation and exportation of 
(i) goods containing encryption technology; (ii) goods providing for holographic protection of elements; (iii) drugs and psychotropics and their prec ursors; (iv) equipment and discs for laser reading 
systems; and (v) transportation by pipeline of oil, petroleum products and natural gas.   
- Goods containing encryption technology 
96. A Member raised concerns that  Ukraine's current regime cont rolling the import and export of 
dual-use goods could impede the im portation of goods that contained cryptographic capability.  This 
Member noted that the inclusion of crypt ographic capability had become very common in 
commercially traded technology goods, such as laptop computers, cellular phones, and handheld 
devices and that the restrictions imposed by Ukra ine could unjustifiably impede the importation of 
such products. 
97. The representative of Ukraine confirmed that Uk raine did maintain restrictions on both the 
importation and exportation of goods that contained cryptogra phic capabilities.  These restrictions 
included import approval requirements.  The requi rements to receive an activity licence to import 
these goods and the scope of products covered are lis ted in Table 10(e).  In response to a specific 
question, he said that an activity licence was neces sary for repair and after-service activities for goods WT/ACC/SPEC/UKR/5/Rev.7 
Page 34  
 
  with encryption ("providing services in the sphere of cryptographic protecti on of information" as 
indicated in Table 10(a)).  
98. The representative of Ukraine further stated that the international transfers (export and 
import) of goods with cryptographic capability th at were controlled were those meeting the 
requirements referred to in items 4.A.1.b and 5.A.2 of  the National List of Dual Use Goods that might 
be used for production of conventi onal arms, military or special purpose materiel and equipment as 
listed in Annex 1 to the "Procedure of Exercising Stat e Control of International Transfers of Dual Use 
Goods" as approved by Cabinet of Ministers Resolution No. 86 of 28 January 2004 (this Resolution, as well as other laws and regulations re lated to export control, is availa ble for importers at the official 
website of the State Export Control Service of Ukraine www.dsecu.gov.ua). 
99. Some Members noted that most countries only controlled the exportation of goods with 
cryptographic capability, not the importation of such  goods.  Further, these Members were concerned 
that such restrictions would impair or otherwi se negate the market access commitments that Ukraine 
would undertake, in particular in connecti on with the implementation of the Information 
Technology Agreement (ITA). 
100. The representative of Ukraine confirmed that  by the date of accession Ukraine would 
eliminate all restrictions on the importation of ITA and other mass market technology goods with 
cryptographic capability, including import appr oval requirements and would not impose new 
restrictions after accession.  [He clarified that this included eliminating activity licensing requirements 
related to repair and after-service activities fo r such ITA goods within Ukraine].  Further, 
requirements for controlling the importation of other dual-use goods with cryptographic capability 
would not impose unreasonable or burdensome requi rements on such goods.  The Working Party took 
note of these commitments. 
- Alcoholic spirits, alcoholic beverages and tobacco products 
101. The representative of Ukraine said that the legal basis for the regulation of production and 
trade in alcohol and tobacco goods included Law No. 481 "On State Regulation of the Production and 
Trade in Ethyl, Cognac and Fruit Spirits, Alcoholic Beverages and Tobacco Goods" of 19 December 1995, with changes and amendments , and Resolution No. 493 of the Cabinet of 
Ministers "On Provisional Procedure for Issuance of Licenses to Import and Export Ethyl, Cognac 
and Fruit Spirits, Alcoholic Beve rages and Tobacco Goods" of 13 May 1996.  The Ministry of 
Economy, acting upon the consent of the tax author ities, issued separate licenses for importing and 
exporting operations for all products covered by the abovementioned legi slation.  The right to acquire  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 35 
 
 
  such a licence and be the importer of record was not  linked to domestic investment.  Licenses (for the 
production and trade in alcohol beverages and tob acco products) were generally available to all 
economic agents.  Importers, producers and distributo rs of alcohol beverages and tobacco products 
were only required to obtain a licence for the specific activity they were engaged in.    
102. Some Members stated that Ukraine appeared to be using its activity licensing system to 
restrict the importation of alcohol in favour of domestic producers and distributors, which would be 
inconsistent with Article XI of the GATT 1994.  A Member noted that foreign enterprises were not 
allowed to import or export cognac spirits, even if  they fulfilled the necessary criteria, and asked the 
representative of Ukraine to provide further justif ication for this measure.  A Member sought the 
elimination of all licenses on the right to import/export listed in Table 10(b) by the date of accession.  A Member requested confirmation that the firms e ngaged in international trade of ethyl alcohol, 
cognac and fruit spirits were State trading enterprises and sought inclusion of these firms in the 
coverage of Ukraine's commitments under "State trading entities". 
103. The representative of Ukraine replied that econom ic agents engaged in import/export of ethyl 
alcohol, cognac spirits and fruit spirits were requi red to obtain a special licence on the right to 
import/export.  These licenses were issued only to State-owned enterprises or to "specialized 
enterprises" (residents) specifically approved by the Cabinet of Ministers, with the exception of wholesale trade of ethyl spirit for medical and vete rinary purposes, which could be carried out by 
public health establishments and enterprises supplyi ng zoo-veterinary goods (including registered 
foreign companies).  In the case of cognac spirits, (i .e., pure alcohol derived from grapes) "specialized 
enterprises" referred to enterprises designated by the State as possessing the necessary facilities, 
equipment and expertise for the making of cognac spirits.  These enterprises were engaged in the 
importation of cognac spirits of HS  code 2208 20 89 00, to be used in their own production, as well as 
in the wholesale trade of cognac spirits.  He conf irmed that any cognac "s pecialized enterprise" 
holding a licence could engage in the import, expor t and wholesale trade of cognac spirits and that 
resident foreign-owned enterprises could qualify as "s pecialized enterprises" to import cognac spirits, 
if they satisfied the same criteria required of domestically-owned enterprises.  However, only 
specifically approved State-owned enterprises holdi ng a licence could engage in the import, export 
and wholesale trade of ethyl alcohol and fruit spirits. [These firms were associated with Ukrspyrt and 
had been notified as State trading enterprises.] He  noted that, in his view, [both State-owned 
enterprises that had the exclusive right to trade in ethyl alcohol and fruit spirits and] the "specialized 
enterprises" allowed purchases and sales of imports based on commercial considerations.  He did not 
consider these [enterprises as] [" specialized enterprises to be"] St ate trading enterprises in the 
meaning of GATT Article XVII.  The list of "speci alized enterprises" was contained in Cabinet of WT/ACC/SPEC/UKR/5/Rev.7 
Page 36  
 
  Ministers Resolution No. 1726 of 4 September 2003.  He  confirmed that these firms had no relation to 
the State Concern Ukrspyrt.   [He further confirmed that resident foreign-owned enterprises could 
qualify as "specialized enterprises" to import ethyl alcohol, fruit spirits, or cognac spirits, if they 
satisfied the same criteria required of domestically-owned enterprises.] 
104. The representative of Ukraine added that spirits  had the potential to affect human health 
significantly.  The State exercised control over the production and distribution of such products, in an 
effort to prevent the use of falsified and low-qua lity products.  He noted that Ukraine did not apply 
such restrictions on importation and expo rtation of alcoholic beverages.   
105. Import and export licenses for ethyl alcohol, cognac and fruit spirits, as well as for alcoholic 
beverages and tobacco products, were issued by the Ministry of Economy within ten days of receipt of 
the required documentation (stipulated in Article 15 of Law No. 481/95) and were valid for five years 
against payment of an annual licensing fee.  In an effort to address Members' concerns regarding the 
fee structure for alcohol and tobacco, the annual licensing fee had been brought down to UAH 780 pursuant to Law No. 374 of 17 November 2006.  No specific criteria had to  be met to acquire a 
licence to import or to export alcoholic beverages.   An enterprise holding a licence to manufacture, 
sell (wholesale) and export ethyl alcohol, cognac a nd fruit spirits would be exempt from the export 
licence fee for its own production of spirits sold ab road, but this provision was not applied at present 
as the fee was levied on such exporters.   
106. The representative of Ukraine confirmed that, by the date of accession the licensing fees for 
the importation and exportation of alcohol beverages and tobacco w ould be brought into compliance 
with Article VIII of the GATT 1994.  He further c onfirmed that such fees , as well as any other 
charges or requirements, would be applied only in accordance with Ukraine's obligations under the 
WTO Agreement, including Articles III and VIII of the GATT 1994.  The Working Party took note of these commitments. 
- Optical media equipment and discs 
107. Concerning importation and exportation of optical  media equipment and discs, he noted that 
the Ministry of Economy had established a procedur e for the issuance of activity licenses pursuant to 
its Order No. 244 of 8 August 2002, registered with  the Ministry of Justice of Ukraine, Order 
No. 704/6992, of 23 August 2002.  Access to the spec ial identification codes (SID-codes) had been a 
necessary requirement to obtain a licence, and the li cence holder had also been required to notify the 
Ministry of every consignment imported or exported.  In response to a specific question, he said that 
activity licensing for the importation of optical media equipment and discs, as well as for the  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 37 
 
 
  importation of holographic protec tion elements, and cryptosystems and means for cryptographic 
protection (Table 10(a)) was required to ensure protection against deceptive practices and for the 
protection of intellectual property rights.  Amendm ents to Ukraine's Laser Readable Disk Law in 
August 2005, however, had exempted imported finished  optical disks from the requirement to have a 
SID code.  He further confirmed that this exemp tion had been effectively implemented and that an 
activity licence was no longer necessary for th e importation of finished optical products. 
- Arms, ammunition, and military and security equipment 
108. Importation (and exportation) of arms, amm unition, military equi pment and products 
containing information constituting State secrets, wa s governed by Law No. 549-IV "On State Control 
over International Transfers of Products of Military Designation and Dual Use" of 20 February 2003.  
Those engaged in such trade required authorizatio n from the Cabinet of Ministers, and the control 
procedures had been laid down in several Resolutions  of the Cabinet of Ministers, namely Resolution 
No. 384 "On Approval of the Regulation on Procedur es for Control over Exports, Imports and Transit 
of Products that may be used in the Manufactur ing of Chemical, Bacteriological (Biological) and 
Toxic Weapons" of 22 April 1997; Resolution No. 563 "On Approval of the Regulation on Procedures 
for Control over Exports, Imports and Transit of Miss ile Devices, as well as Equipment, Materials and 
Technologies used in the Manufacturing of Missile Weaponry" of 27 July 1995; Resolution No. 302 "On Approval of the Regulation on Procedures for Control over Exports, Imports and Transit of 
Products that relate to Nuclear Activities and may be used in the Manufacturing of Nuclear Weapons" 
of 12 March 1996; and Resolution No. 1005 "On Pro cedures for Control over Exports, Imports and 
Transit of Certain Types of Devices, Equipment, Materials, Software and Technologies that may be 
used in the Manufacturing of Armaments, Military or Special Equipment" of 22 August 1996.  In 
response to a specific question, he stated that licensing was not required for trade in arms and 
ammunitions.  
- Narcotics 
109. The representative of Ukraine said that importation (and exportation) of narcotics was 
governed by Law No. 60/95-VR "On Turnover of Narc otics, Psychotropic Substances, Their Analogs 
and Precursors" of 15 February 1995 and the Resolu tion of the Cabinet of Ministers "On the Approval 
of the Procedure for Issuance of Certificates to Im port into Ukraine and to Export from Ukraine of 
Narcotics, Psychotropic Substances and Precursors" of 3 February 1997.  Activities related to the 
import and export of narcotics were carried out by State enterprises or municipal enterprises provided 
that they had (i) the relevant activity licence; a nd (ii) an import/export certificate (for each separate WT/ACC/SPEC/UKR/5/Rev.7 
Page 38  
 
  transaction) issued by the Committee on Control Over  Narcotics, which was attached to the Ministry 
of Health Protection, in Agreement w ith the Security Service of Ukraine. 
- Pharmaceuticals  
110. The representative of Ukraine said that licence a pplications for the production of medicines, 
and wholesale and retail trade in medicines were submitted to the State Service of Medicines and 
Articles of Medical Purpose.  Licence holders we re required to observe the provisions of the 
Economic (Commercial) Code  of Ukraine and the Law "On Ensuring of Sanitary and Epidemiological 
Well-being of Population", as well as qualification a nd other special requirements stipulated in the 
licence.  No activity licence was necessary to import or export non-narcotic medicines.  Only 
medicines registered in Ukraine, and carrying a quality certificate issued by the manufacturer, were 
allowed in wholesale and retail trade.  This app lied both to imports from all sources and to domestic 
production.  The registration of a medicine was va lid for five years, subsequent use required re-
registration.  Registration fees for medicines had b een established by the Cabinet of Ministers through 
Resolution No. 376 of 26 May 2005 which had revoke d Resolution No. 1422 "On the Approval of the 
Procedure for State Registration (Re-registration) of Medicines and Fees for State Registration (Re-
registration) of a Medicine" of September 2000.  Registration fees amounted to €1,000 for each 
medical form, €100 for each next dose and €100 fo r each next package of medicine; fees for re-
registration amounted to 50 per cent of the mentione d fees.  For registration of radioactive medicine, 
diagnostic means and simple or complex (halenic) preparations of plant medical raw materials the 
fees were €150 for each medical form, €25 for each next  dose and €25 for each next package.  For re-
registration, the corresponding fees were €50, €20 and €20.  Fees for registration and re-registration of 
(i) active substances and excipients; (ii) products of  restricted usage specified by the Ministry of 
Health; and (iii) donor blood or plasma amounted to € 25 for each item.  In addition to the activity 
licensing, wholesale and retail trade outlets were subject to State accreditation, and individuals 
directly engaged in production, wholesale and re tail trade were required to possess the necessary 
professional qualifications.  He confirmed that no additional activity licence was required for the 
importation of medicines, and reiterated that an  activity licence was required only for wholesale and 
retail activities.   
111. Asked to detail the reasons for the differentia tion of registration fees for medicines, which 
could act as a restriction,  the representative of Uk raine said that the registration fees did not include 
the cost of pharmacological or additional exper tise, which was a financial matter between the 
applicant and the specializ ed institution performing the verification and analysis service.  Specialized 
institutions included the State Service for Medical Preparations and Products of Medical Designation,  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 39 
 
 
  as well as the Pharmacopoeia Centre.  In his view, the relatively high level of the registration fee for 
medicines did not act as a trade barrier, as ev idenced by the steady increase of imports over 
2002-2007.  Asked specifically whether the registra tion fee corresponded to the approximate cost of 
services rendered, he said that, as noted in the prec eding paragraph, Ukrain e had reduced this fee 
along with improvements in laboratory equipment and infrastructure to ensure that the fee 
approximated the cost of the service rendered. 
- Pesticides and agro-chemicals 
112. Licensing of activities related to the productio n of pesticides and agro-chemicals, and 
wholesale and retail trade in such products, wa s based on Law No. 86-95/VR "On Pesticides and 
Agro-Chemicals" of 2 March 1995, Joint Order of the State Committee for the Issues of Regulatory 
Policy and Entrepreneurship and the Ministry of  Industry No. 40/70 "On the Approval of Licensing 
Terms and Conditions for Carrying out Business Activities on Production of Pesticides and Agro-
Chemicals, Wholesale and Retail Trade in Pesticid es and Agro-Chemicals" of 22 February 2001, and 
Law No. 1628-IV "On Amendments to Some Laws of  Ukraine regarding Pesticides and Agricultural 
Chemicals" of 18 March 2004.  The Ministry of Industry issued licenses for the production, wholesale 
and retail trade in pesticides and agro-chemicals  against a fee of UAH 255, which, in his view, 
corresponded to the cost of services rendered.  In  addition, importation, manufacturing and marketing 
of pesticides and agro-chemicals  required prior registration – valid for up to ten years – of the 
products in Ukraine.  The fees for State regi stration and re-registration of pesticides and 
agrochemicals are enumerated in Table 11.  In exceptional circumst ances, the State Interdepartmental 
Commission on the Issues of Testing and Registration of Plant Protection Means and Growth Regulators could issue an import and usage permit for unregistered pesticides and agro-chemicals, 
provided documentation could testify to their use in  the country of origin.  He confirmed that no 
additional activity licence was required for the im portation and exportation of pesticides and agro-
chemicals and reiterated that an activity licence w as required only for wholesale and retail activities.   
113. The representative of Ukraine confirmed that no restrictions existed on the right of individuals 
or firms to import and export goods, other than the requirement to register and the additional 
requirements applicable to goods subject to activity licensing.  He also confirmed that requirements 
for production and distribution were not imposed on importers and that the comprehensive list of 
goods for which an activity licence for production or distribution currently was necessary in order to 
import was provided in Table 10(a).  He stated that any restrictions on the right to trade in goods of legal and natural persons would be established only within the c onfines of the WTO Agreements, with 
due regard to the provisions of Article XX of the GATT 1994.   WT/ACC/SPEC/UKR/5/Rev.7 
Page 40  
 
  114. A Member asked Ukraine for an update of the review of activity licensing requirements to 
engage in importation listed in Table 10(a), and enquired about th e date on which these would be 
eliminated.  In response, the representative of Uk raine said that all the licensing requirements under 
Table 10(a) were necessary to ensure protection ag ainst deceptive practices, protection of intellectual 
property rights, as well as human health.  He he ld the view that, as such, these measures were 
justifiable under Article XX of the GATT 1994.  
115. The representative of Ukraine confirmed that from the date of accession Ukraine would 
ensure that its laws and regulations relating to  the right to import and to export goods and the 
implementation of such laws and regulations, as well as all fees, charges or taxes levied in connection 
with importation or exportation, including those listed in Table [11] and paragraph [110], would be in 
full conformity with WTO obligations, including Ar ticles VIII:1(a), XI:1, and III:2 and III:4 of the 
GATT 1994.  He confirmed, in particular, that indi viduals and firms, regard less of national origin, 
would be able to import and export products as importers or exporters  of record, with no requirement 
of physical presence or investment in Ukraine.  He  further confirmed that, other than with respect to 
those goods set out in Table 10(a), the sole condition to serving as importer or exporter of record 
would be to register with the relevant Ukrainia n authority as described in paragraph [93].  The 
Working Party took note of these commitments. 
116. The representative of Ukraine confirmed that, upon WTO accession, registration fees for 
medicines, pesticides and agricultural chemicals, as well as license fees to import and export alcoholic 
beverages and tobacco products, would meet the requ irements of Article VIII:1(a) of the GATT 1994 
and would accordingly be brought to the level of the cost of services provided.  He also confirmed 
that upon accession, the licensing fees for importati on and exportation of alcohol beverages and 
tobacco would be brought to the level of UAH 780, which was commensurate to the cost of services 
rendered.  The amount of the fee may be adjusted in the future to correspond to the potential changes 
in costs of services rendered, but it would remain co mmensurate to the cost of services rendered.  The 
Working Party took note of these commitments. 
A. IMPORT REGULATIONS 
- Ordinary customs duties 117. The representative of Ukraine said that import duties were established on the basis of Law 
No. 2371-III "On the Customs Tariff of Ukraine" of  5 April 2001, as amended.  The Law set out the 
framework for the regulation of tariffs and reserved th e right to make tariff changes exclusively by the 
Verkhovna Rada of Ukraine.  Imports  from trading partners holding MFN status were assessed at the  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 41 
 
 
  "privileged" (preferential) rate of import dut y (82 countries), except in  cases where duties were 
established in the context of a special preferential tr ade Agreement (12 countries ).  Imports from other 
countries were assessed at the "common" (full) ra te of import duty, which was higher than the 
"privileged" MFN rate on a number of tobacco and textile products.    
118. Ukraine did not apply a Generalized System of  Preferences (GSP) scheme.  Upon accession, 
Ukraine would apply the "privileged" (MFN) rate  of import duty to all goods originating from WTO 
Members, in accordance with Article I of the GATT 1994.     
119. The nomenclature in Ukraine's Customs Tariff  reflected the Ukrainian Foreign Economic 
Activity Commodity Classification, which was based on the 1996 version of the Harmonized System (HS) nomenclature.  Ukraine planned to switch to the 2002 version of the Harmonized System on 
1 January 2008.  As a Member, Ukraine would establish its GATT Schedule in the HS 2002 
nomenclature – the tariff nomenclature bei ng used for its applied tariff rates.  
120. Some Members asked Ukraine to provide a conc ordance table for the conversion of Ukraine's 
tariff commitments to HS 2002.  Th ese Members noted their expectati on that they would be able to 
study the concordance table prior to the finalisati on of Ukraine's new applied tariff, and in any case 
prior to the finalization of the WTO accession process.   The representative of Ukraine replied that the 
draft Law "On Amendment of the Law 'On the Custom s Tariff of Ukraine'" had been submitted to the 
Verkhovna Rada and was available from the Verkh ovna Rada's website.  A concordance table had 
been made available to Members through the Secretariat.   
121. The current Customs Tariff comprised more than 11,000 tariff lines.  Most tariffs were levied 
at ad valorem  rates, but 672 tariff line items (5.97 per cent ) were subject to specific rates of duty.  
Further details on the current applied ta riffs are presented in Table 12.   
Table 12:  Import duties (privileged rates) levied on goods 
 
and other items imported into Ukraine's territory  
Ukrainian applied customs tariff 
Import duty rate (%) 0 0-5 5-10 10-15 15-20 20-25 > 25 Specific 
rate Total 
number of tariff lines 3,495  3,418  2,213  890 393 44 122 672 11,247  
share in total number of 
lines (%) 31.07  30.39  19.68  7.91  3.49  0.39  1.08  5.97  100 
Maximum import duty rate: 
for items of groups 1-24: 50 % (of which 4.86 % are higher than 25 %) 
for items of groups 25-97: 25 % (only 0.48% of lines) 
average arithmetic rate of the applied custom tariff  (%) 6.51     
average weighted rate of the applied custom tariff (%) 5.10     
 WT/ACC/SPEC/UKR/5/Rev.7 
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  122. A Member was concerned about the discrimin atory potential of product descriptions in 
Ukraine's tariff nomenclature based on geographical or igin.  This Member asked Ukraine to describe 
in detail the criteria used by Ukraine's custom s authorities in deciding whether or not imported 
products fell to national tariff lines where the produc t coverage of the tariff lines was based on 
geographical origin.  Ukraine was also asked to pr ovide import statistics for tariff lines that included 
details on country of origin.  In  reply, the representative of Ukraine said that customs authorities 
relied on the documents submitted by the importer, namely the certificate of origin of goods.  
He stated that the determination of country of or igin was based on criteria established by the Customs 
Code in accordance with international practice.  He  confirmed that tariffs in Ukraine's Schedule of 
Concessions and Commitments on Goods would be bound at the six-digit level for cheese and wines 
(HS Headings 0406 and 2204). 
123. A Member asked whether the staged reductions of the bound base rate of duties, envisaged in 
Ukraine's tariff offer, would be effected independe ntly from the date of Ukraine's accession to the 
WTO.  In reply, the representative of Ukraine c onfirmed that Ukraine committed not to change the 
staging of the tariff reductions, as indicated in its tariff offer, i.e., the bound rate for a given year 
would come into effect on the condition that Uk raine acquire WTO membership in that year. 
124. Ukraine undertook bilateral market access ne gotiations on goods with members of the 
Working Party.  The results of these negotiations, in cluding Ukraine's particip ation in the Information 
Technology Agreement, are contained in the Sc hedule of Concessions a nd Commitments on Goods 
(document WT/ACC/UKR/.../Add.1 [to be completed]).   
- Other duties and charges levied on im ports but not on domestic production 
125. The representative of Ukraine said that imported petroleum products had been subject to a fee 
of €0.01 per kg – earmarked for the Pension Fund – levied at the time of customs clearance in accordance with Resolution No. 1460 of the Cabi net of Ministers of 18 September 1998 and Law 
No. 1344 of 27 November 2003.  The fee had been  abolished pursuant to Cabinet of Ministers 
Resolution No. 355 of 18 May 2005.   
126. Some Members noted that Ukraine imposed a ta x of 1 per cent on imported wines and spirits 
for developing vineyards in Ukraine.  A Member ask ed Ukraine to confirm whether this tax was also 
imposed on domestic production and, if not, that it would be abolished upon accession.  Another 
Member said that irrespective of whether it was applied in conformity with Article III of the 
GATT 1994, this ODC had to be bound at zero upon acce ssion.  In response, the representative of 
Ukraine said that the tax was applied to the proceed s of the wholesale and retail sale of domestically  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 43 
 
 
  produced and imported alcoholic beverages and beer at  the rate of 1 per cent.  The tax was collected 
on a monthly basis from business entities, irrespective of their ownership form.  The legal basis for 
this tax was contained in Law No. 587-XIV "On the Tax for Development of Viticulture, Horticulture 
and Hop-growing" of 9 April 1999.  He did not c onsider this tax covered by the list of border 
measures defined by Article 4.2 of the Agreem ent on Agriculture as measures requiring to be 
converted into ordinary customs duties.  
127. The representative of Ukraine confirmed that Ukraine would not list any "other duties and 
charges" in its Schedule of Concessions and Commi tments on Goods under Article II:1(b) of the 
GATT 1994, binding such charges at "zero" from the date of accession.  The Working Party took note 
of this commitment.   
- Tariff rate quotas, tariff exemptions 
128. The representative of Ukraine said that the Law "On the Single Customs Tariff" provided for 
exemptions from duties and duty rate reductions.  In addition, the Customs Tariff also specified tariff 
preferences for goods originating in countries wh ich had formed a customs union or free trade area 
with Ukraine, as well as for border trade.  Detaile d information specifying some 24 categories of duty 
exempt imports was provided in document WT/ACC /UKR/118, Annex 1 and included re-exports and 
temporary exports; damaged goods; cu rrency and securities; items for official and private use of 
organizations and officials enjoying duty-free privile ges in accordance with in ternational Agreements 
and Ukrainian law; goods imported for disaster re lief; imports for priority innovation projects; 
specific imports in connection with production-sh aring contracts; goods for the production of 
ammunition and certain armoured combat vehicles and parts; materials for the publishing industry; 
materials, equipment and components for the constr uction of aircraft as well as for the shipbuilding 
industry; safety equipment and components for the coal mining industry; and pharmaceutical products 
and compounds not manufactured in Ukraine.   
129. A Member requested a detailed explanation from Ukraine concerning the provision for 
establishing quotas for preferential importation of goods and other items and enqui red, in particular, 
about its consistency with GATT provi sions including those contained in Articles I, III, VIII, XI, XIII, 
and Article 4 of the Agreement on Agriculture. 
130. A Member noted that Ukraine had applied a TRQ on one product – sugar – in 2003, and 
requested a detailed description of the TRQ regime applied by Ukraine.   WT/ACC/SPEC/UKR/5/Rev.7 
Page 44  
 
  131. The representative of Ukraine replied that Uk raine had opened a TRQ for imports of raw cane 
sugar (HS Code 1701.11) of 125,000 tonnes until 15  September 2004 with a specific import duty of 
€30 per tonne pursuant to the Law "On State Budget For 2004".  This was a TRQ with no quantitative 
restriction.  Out-of-quota imports were subject to 50 per cent import duty, minimum €300 per tonne.  
There were no normative acts introducing TRQs for im ports of raw cane sugar in 2005.  In addition, 
Law No. 1691 of 20 April 2004 authorized a TRQ for clear glass bottles size 0.33-1.00 litre (HS Code 
7010.91 21 00) for 2004-2005.  In-quota imports were subject to zero duty, while 10 per cent import 
duty was levied on above-quota imports.  The laws authorizing TRQs for raw cane sugar and glass bottles were temporary.  Further details on curre ntly applied tariff rate quotas are provided in 
Table 13(a).  Table 13(b) contains data on the appl ication of tariff rate quotas for raw sugar during 
1998-2004. 
Table 13(a):  Goods subject to tariff rate quotas under Agreement with FYROM
 
Names of products HS Code Amount of 
quota, metric 
tonnes 
Meat of sheep or goats, fresh, chilled or frozen: 0204  500  
- Fruits of the genus Capsicum or of the genus Pimenta: 0709 60  5,000  
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: 0712  500  
Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of 
dried fruits or nuts of this Chapter: 0813  200  
Pepper of the genus Piper; dried or crushed or ground fruits of the 
genus Capsicum or of the genus Pimenta: 0904  500  
Plants and parts of plants (including seeds and fruits), of a kind used 
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or 
similar purposes, fresh or dried, whether or not cut, crushed or 
powdered: 1211 90  500  
Sugar confectionery (including white chocolate), not containing cocoa: 1704  500  
Chocolate and other food preparations containing cocoa: 1806  500  
Prepared foods obtained by the swe lling or roasting of cereals or cereal 
products (for example, corn flakes); cereals (other than maize (corn)) in 
grain form or in the form of flakes or other worked grains (except flour 
and meal), pre-cooked, or otherwise: 1904  500  
- Sweet biscuits; waffles and wafers: 1905 30  100  
Vegetables, fruit, nuts and other edible parts of plants, prepared or 
preserved by vinegar or acetic acid: 2001  6,000  
Tomatoes prepared or preserved otherwise than by vinegar or acetic 
acid: 2002  4,000  
Other vegetables prepared or preserved otherwise than by vinegar or 
acetic acid, not frozen, other than products of heading No. 2006: 2005  3,000  
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut 
pastes, being cooked preparations, whether or not containing added 
sugar or other sweeting matter: 2007  100  
Fruit, nuts and other edible parts of plants, otherwise prepared or 
preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: 2008  500   WT/ACC/SPEC/UKR/5/Rev.7 
 Page 45 
 
 
  Names of products HS Code Amount of 
quota, metric 
tonnes 
Fruit juices (including grape must) or vegetable juices, unfermented 
and not containing added spirit, whether or not containing added sugar 
or other sweetening matter: 2009  3,000,000* 
Sauces and preparations therefore; mixed condiments and mixed 
seasonings; mustard flour and meal and prepared mustard: 2103  3,000  
Wine of fresh grapes, including fortified wines; grape must other than 
that of heading No. 2009: 2204  40,000,000*  
- Spirits obtained by distilling grape wine or grape marc:  2208 20  100,000*  
- - Other spirits and other spirituous beverages: 2208 90  100,000*  
Vinegar and substitutes for vinegar obtained from acetic acid: 2209 00  100,000*  
- Tobacco, not stemmed/stripped: 2401 10  10,000  
Note: In-quota quantities importe d duty free; MFN duty applied to quantities exceed ing the quota.  
 * In Litres  
Table 13(b):  Tariff rate quotas for the import of raw cane sugar in Ukraine (1998 – 2004)  
Year Established quota (tonnes) Actual imports (tonnes) 
1998 300,000 96,000 
1999 60,000 217,000 
2000 260,000 229,000 
2001 260,000 260,000 
2003 560,000 380,000 
2004 125,000 125,000 
 
132. The TRQ for raw cane sugar was auctioned.  Th e auctions were organized by authorized 
commodity exchanges under the supervision of an Interdepartmental Committee.  The Minister of 
Economy and European Integration issued import licenses valid until 15 September of the current 
year to the successful bidders, and the State Cust oms Service reported the volume of licensed imports 
monthly to the Ministry of Economy and to the Mini stry of Agrarian Policy.  The Committee and the 
authorized commodity exchanges published the quantity  offered for sale, the terms of admission, and 
the place and date of the auction in two national newspapers seven days before the auction.  
The Committee should receive the applications, accomp anied by a notarized copy of the registration 
certificate of the legal entity or entrepreneur, no later than three days before the auction date.  
The Committee would announce the list of participants the day before the auction, and a minimum of 
two participants was needed for the auction to be  valid.  Participants we re required to pay an 
accreditation fee and an auction duty to the authori zed commodity exchange, and transfer in advance 
the established minimum price of one lot to a speci al account at the State Treasury.  In 2003, the 
starting price had been set at €600,000 per lot (10,000 tonnes).  Successful bidders settled the 
difference between the price of the acquired lots and the advance payment with the State Treasury 
within three days after the closure of the tradi ng session.  Purchased lots could not be resold.  
No applicant was authorized to buy more than 50  per cent of the import volume, and 20 per cent of 
the TRQ was reserved for new entrants.  In 2003, the Verkhovna Rada had authorized TRQs totalling WT/ACC/SPEC/UKR/5/Rev.7 
Page 46  
 
  560,000 tonnes of raw cane sugar - 200,000 tonnes with  a specific import duty of €60 per tonne, and 
an additional 360,000 tonnes at €6 import duty per tonne.  
133. Some Members stated that the current alloca tion system for TRQs – in particular the 
auctioning method, including its starting price prov isions – was inconsistent with WTO rules.  
A Member noted fundamental concerns with the operation of Ukraine's proposed allocation 
mechanism for TRQs on raw cane sugar and sough clarification as to the status of Ukrainian 
legislation and regulation in this area.  This Memb er raised concerns over the use of auctioning as a 
method of allocating tariff quota.  In the view of  this Member, auction prices represented additional 
imposts on amounts imported under the quota that w ould be inconsistent with tariff commitments 
established under Article II of the GATT 1994 and Ar ticle 4 of the Agreement on Agriculture where 
the total imposts on those amounts were raised to le vels that exceed the in-quota bound rate.  As well 
as being additional imposts on imported amounts, the auction prices concerned also represented 
minimum import prices to purchasers of products that enter under the quota where they placed a floor under the prices payable by those purchasers fo r imports and accordingly afforded additional 
protection to domestic production, inconsistently with Article XI of the GATT 1994 and Article 4 of 
the Agreement on Agriculture.  Moreover, the te rms and conditions of importation of a product 
subject to auctioning could not be fully known in  advance and could therefore not meet appropriate 
standards of transparency and predictability unde r Article X of the GATT 1994 and Article 4 of the 
Agreement on Agriculture.  In addition, where a starting price was used under a normal auctioning 
method, the starting price would itself represent a minimum import price and accordingly would be 
inconsistent with Article XI of the GATT 1994 and Article 4 of the Agreement on Agriculture.  This 
Member also raised concerns over any non-automatic  licensing associated with the allocation or other 
administration of tariff quota that would have trade-restrictive or -distortive effects on imports additional to those occasioned by the quantity-limited in -quota rate and the out-of-quota rate, contrary 
to the provisions of the Agreement on Import Li censing Procedures.  This Member called upon 
Ukraine to allocate tariff quota consistently with  the WTO from the date of accession.  A Member 
also noted that this measure had not been re flected in Ukraine's latest goods offer.   
134.   In reply, the representative of Ukraine sai d that Ukraine had adopted Law No. 404-V "On 
the Establishment of the Tariff Quota for Impor tation into Ukraine of Raw Cane Sugar" of 
30 November 2006, which established an annual TR Q for raw cane sugar of 260,000 tonnes from the 
date of WTO accession.  Upon accession to the WTO, Ukraine would also modify the system of TRQ 
allocation for raw sugar; a draft Resolution of the Cabinet of Ministers had been prepared to this 
effect.  This draft Resolution had been amende d to take into account Members' requests and 
comments.  A description of the allocati on system had been provided in document  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 47 
 
 
  WT/ACC/UKR/110/Add.1 (this document would be  updated after the adoption of the draft 
Resolution).  With regard to the specifics of the allocation mechanism envisaged by the draft, he 
confirmed that the total annual quota volume of 260, 000 tonnes would be allocated exclusively among 
WTO Members.  He added that "supplying countri es" meant countries that had already been present 
on Ukraine's market during the three years preceding accession.  Such countries would be entitled to an 80 per cent share of the overall TRQ volume.  The reference period for determining suppliers' 
shares in the first year of supply following WTO accession would be the three most recent years 
preceding accession.  Twenty per cent of the TRQ w ould be reserved for new suppliers in each new 
year that the TRQ remained in operation.  Exporting countries could only use their allocated quota shares within the quota year and unused quota shares would not be carried over to the following year.  
In the two years following WTO accession, the tariff-rate quota would increase by 3,900 tonnes 
annually, up to 267,800 tonnes (i.e., a 3 per cent increase); specific legislation would be adopted in 
each case to establish the quota for the given year.  He confirmed that there was no administration 
mechanism for out of quota imports which were subj ect to the ordinary customs tariff rate.  Asked 
specifically about the compliance of the TRQ allocation mechanism wi th the provisions of 
Article 3.5(i) of the Agreement on Import Licensing Procedures, he said that, in his view, the TRQ 
was not a restriction but rather a preference.  He confirmed that Ukraine would abide by the 
provisions of the Agreement on Import Licensing Procedures and would allocate each share of the quota fairly, in order to secure its full utilization.  In  reply to a specific questi on, he confirmed that the 
State Reserve did not import raw cane sugar.  In addition, he stated that Ukraine would not use 
auctioning for the allocation of raw sugar from the date of accession.  He confirmed that the provisions of the draft Resolution governing the a llocation for raw cane sugar would be consistent 
with the obligations undertaken by Ukraine during its WTO accession process and, in particular, 
would correspond to the information provided in this paragraph.  
135. Responding to a specific question, he stated th at Ukraine was not considering legislation to 
introduce a TRQ on poultry products.  In response to specific concerns raised by a Member, he also 
stated that Ukraine was not currently applying TR Qs on imports of cognac and had not applied such 
quotas in 2003. 
136. The representative of Ukraine said that from the date of accession Ukraine would allocate its 
only tariff rate quota on raw cane sugar only in co nformity with the WTO Agreement, including 
Articles I, II, VIII, X, XI and XIII of GATT 1994, Article 4 of the Agreement on Agriculture, 
the Agreement on Import Licensing Procedures a nd other WTO provisions.  Ukraine would not 
maintain, apply or revert to the auctioning of ta riff quota for any product.  Allocation methods used 
would not have trade-restrictive or -distortive e ffects on imports additional to those occasioned by a WT/ACC/SPEC/UKR/5/Rev.7 
Page 48  
 
  quantity-limited in-quota rate and an out-of-quota rate  and would take account of the need to issue 
any licenses in economic quantities.  Any arrangements applied would be administered and applied in 
a uniform, impartial, reasonable, transparent, pred ictable and fair manner.  Ukraine would introduce a 
process for consultation with trading partners, impor ters and exporters prior to the amendment of 
tariff quota regulations, involving public notificatio n of intended arrangements and the provision of 
adequate opportunity for comments to be made be fore final decisions are taken and implemented on 
such changes.  The representative of Ukraine c onfirmed that Ukraine would adopt a system of 
allocating raw-cane sugar on a first-come first-served basis within three years of the date of WTO accession. [In the period prior to the adoption of th e first-come first-served method, Ukraine would 
apply the principles outlined in its Schedule of Concessions and Commitments on Goods in relation to 
allocation of quota, and amend any internal regulati ons or instructions accordingly to reflect these 
principles.] The Working Party took note of these commitments. 
- Fees and charges for services rendered 
137. The representative of Ukraine said that the Custom s Code (Articles 47, 76, 77, 85, 86 and 87) 
and Cabinet of Ministers Resolution No. 65 "On Customs Duty Rates" of 27 January 1997 had 
established fees for customs-related services such as customs clearance, temporary imports or exports, 
storage, warehousing, issuance of certificates, registra tion, etc.  The list of such fees is reproduced in 
Table 14(a).  Law No. 3235 "On State Budget" of 20  December 2005 had extended the application of 
these fees until the date of WTO accession.   
138. To simplify the customs clearance of moto r vehicles and cargo, the Verkhovna Rada had 
approved Law No. 2659-II І "On Amendments to the Law of Ukraine 'On the Introduction of the 
Unified Fee charged at Points of Entry through the State Border of Ukraine'" of 12 July 2001.  This Law provided for the application of a unified fee (Tab le 14(b)) levied at the border, which covered the 
cost of customs inspection; and sanitary, veterina ry, phytosanitary, radiological and environmental 
control of vehicles.  The unified fee would be collected once, and its amount would depend on the 
regime (importation or transit), and on the type, capac ity and total (gross) weight of the vehicles.  The 
unified fee did not include import licence fees or ch arges for mandatory certification, which were not 
levied at the border entry points.  As part of th e unified fee, the Law also provided for the imposition 
of a supplementary fee for the use of Ukrainian high ways from the border to the point of destination, 
which would cover the cost of highway repair.  Th is supplementary fee was already being collected.  
The supplementary fee was levied at the point of entry into Ukraine on motor vehicles of both 
domestic or foreign ownership cro ssing the border; this fee was applied only if the size, weight or 
dimensional specifications of the motor vehicle were exceeded.  Unlike th e customs clearance fee,  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 49 
 
 
  which was expressed in US dollars, the unified fee wa s stipulated in Euro but payable in hryvnia at 
the official exchange rate.  In his view, this a pparent discrepancy was not discriminatory since both 
currencies were freely convertible.  The distinction existed solely because the Euro had not been in 
circulation in 1997 when the customs clearance f ee had been defined by Cabinet of Ministers 
Resolution No. 65 "On Customs Duty Rates".  The uni fied fee would enter into force on the date of 
WTO accession.  He held the view that the provisi ons of the Law authorizing the use of the unified 
fee were in full compliance with Articles III and VIII of the GATT 1994. 
139. Beyond the unified fee, the new Customs Code No. 92-IV (Article 71) of 11 July 2002 
envisaged only fees for customs clearance of goods outside the offices of the customs authorities or 
outside regular working hours.  The supplementary  charges for off-location or overtime customs 
clearance had been established by Resolution of the Cabinet of Ministers No. 93 of 18 January 2003, 
and ranged from US$20 to US$50 per hour worked (Tab le 14(c)).  Customs operations were effected 
round the clock.  He confirmed that the overtime and off-location customs cl earance fees were already 
in place and held the view that these fees reflect ed the approximate cost of services rendered.   
Table 14(a):  Customs clearance fees in Ukraine (until the date of WTO accession)  
Customs Fee Type Rate (US dollars) 
1. Customs clearance of goods and ot her items with customs value:  
 - up to US$100 Free 
 - US$100-US1,000 5 
 - more than US$1,000 0.2% of the customs value of 
goods and other items, but 
no more than the equivalent 
of US$1,000 
2.  Customs clearance of property tempor arily imported to (exported from) Ukraine 
upon a commitment to (re-import) re-export it: 30 
 - for every customs cargo declaration 30 
 - for every additional sheet supplemented thereto 15 
3.  Customs clearance of goods in transit (currently not valid):  
 - for every customs cargo declaration 7 
 - for every additional sheet supplemented thereto 3 
4.  Customs clearance of goods brought  to customs licence warehouse:  
 - for every customs cargo declaration 30 
 - for every sheet supplemented thereto 15 
5.  Keeping goods and other items under customs control, per day:  
 - first 15 calendar days free 
 - every next calendar day 0.05% of the customs value 
of goods and other items 
6.  Customs clearance of goods and other items in the customs control zones, on 
territories and premises of enterprises wh ere such goods and other items are stored, 
or during non-working hours (per one hour work of one customs officer):  
 - during working hours 20 
 - during non-working hours, on Saturdays, Sundays 40 
 - holidays 50 
7. Refusal from ordered services provide d in Section 6 hereof, without giving a 
previous notice in writing: 20 
8.  Customs clearance of an individual m eans of transport provided it is used for 
carriage of goods and other items in  amounts subject to  customs duty: 10 WT/ACC/SPEC/UKR/5/Rev.7 
Page 50  
 
  Customs Fee Type Rate (US dollars) 
9. Issuing certificates and permits for re gistration (re-registration) of means of 
transport imported to Ukraine, including br ought to Ukraine for temporary use, and 
also numbered aggregates that are subject to registration with the State Automotive 
Inspectorate: 15 
10. Storage of goods and other items at the customs warehouses excluding goods and 
other items specified in the Customs Code of Ukraine, Article 86), per day (for 1 
kg):  
 - first 10 calendar days 0.1 
 - every next calendar day 0.5 
11. Storage of goods and other items subject to compulsory transfer to and keeping 
under the customs and specified in the Cust oms Code of Ukraine, Article 86, per 
day (for 1 kg):  
 - first 10 calendar days 0.1% of the value of goods 
and other items 
 - every next calendar day 0.5% of the value of goods 
and other items 
12. Issuing the certificate rec ognizing the enterprise as a declarant (for a period up to 
one year): 1,500 
13. Prolongation (re-registration) of the cer tificate recognising the enterprise as a 
declarant (annually) 1,000 
14. Issuing the certificate of confirmation of delivery of goods accepted under export 
control regime of Ukraine 100 
 
Table 14(b):  Unified fee for customs and other inspection, and for usage of Ukraine's highways  
(applicable from the date of WTO accession)  
Unified fee in € 
Type of motor vehicle Capacity or weight of charged 
motor vehicle For performance of 
border control, per 
motor vehicle Supplement for use of 
Ukrainian highway to 
final destination, per 
kilometre 
From 10 to 30 seats inclusive  2 0.02 1. Buses  
Over 30 seats 5 0.02 
Under 20 tonnes inclusive 5 0.02 2. Trucks with or without 
trailers and tractors 
with or without semi-
trailers  Over 20 to 40 tonnes inclusive 10 0.02 
Over 40 to 44 tonnes inclusive 10 0.1 
Over 44 to 52 tonnes inclusive 10 0.2 
From 52 to 60 tonnes 10 0.27 3. Heavy-weight motor 
vehicles  
Over 60 tonnes (per additional 10 
tonne) 10 0.78 
Under 5% inclusive - 0.05 
Over 5% to 10% inclusive - 0.1 
Over 10% to 20% inclusive - 0.27 4. Large-size motor 
vehicles with axial load 
exceeding  
Over 20% for each next 5% - 0.15 
5. Large-size motor 
vehicles with exceeding 
of width, height, length 
parameters  For each parameter  - 0.03 
6. Railway car, container   2 - 
  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 51 
 
 
  Table 14(c):  Overtime and off-location customs clearance fees  
Description of Operation Per One Hour of Work of a Customs Body Official 
during the Customs Clearance of One Consignment 
of Goods or One Vehicle, US$ 
Customs clearance of goods and vehicles performed out of the location of customs bodies:   
During working time 20  
During overtime, night time and on weekends  40  1.  
On holidays and nonworking days  50  
Customs clearance of goods and vehicles performed at the 
location of customs bodies beyond the hours of operation 
set for customs bodies:  
During overtime, night time and on weekends  40  2.  
On holidays and nonworking days  50  
 
140. Some Members noted that the fees mentioned in Table 14(a) were not totally consistent with 
Article VIII of the GATT 1994.  For instance, the ad valorem  fee for goods valued at more than 
US$1,000 did not correspond to the approximate cost of services rendered.  Specifically, the 
representative of Ukraine was requested to c onfirm whether Ukraine continued to levy ad valorem  
charges for the customs clearance of goods for re-e xport; products brought into a licensed customs 
warehouse; goods under customs control and goods at customs control zones within territories and in 
premises of enterprises that were storing such goods  and other items, or after regular working hours. 
Ukraine was requested to remove the ad valorem  fees at the latest from the date of accession.  A 
Member specifically sought the elimination of the US$1,500 fee for firms to be recognized as 
declarants. 
141. In reply, the representative of Ukraine sai d that customs-related fees enumerated in 
Table 14(a) would be applicable until the date of WT O accession; in particular, he confirmed that the 
ad valorem  fees in this table would be eliminated upon accession.  As for the US$1,500 fee listed in 
this table, he confirmed that this fee was slated  for elimination along with the other customs fees 
listed in this table.  He added that, pursuant to Cabinet of Ministers Resolution No. 362 of 
18 May 2005, all import and export licensing fees woul d reflect the cost of services rendered.     
142.  Some Members noted that the unified fee, while equal for domestic and foreign operators, 
depended on the type of vehicle and not the cargo carried by it, and therefore, asked Ukraine to clarify 
how the unified fee could correspond to the approximate cost of the services rendered.  Some 
Members also sought information on the collection of  the unified fee and on the destination of the 
revenues collected from the application of this f ee.  A Member enquired whether there were any 
exemptions from the unified fee for trade from any so urce.  As for the "supplementary fee" for use of 
Ukrainian highways (for goods travelling to final des tination), some Members held the view that this 
fee was not related to a service connected with impor tation, but represented an internal charge applied WT/ACC/SPEC/UKR/5/Rev.7 
Page 52  
 
  to the use of Ukrainian highways associated with th e distribution of cargo within Ukraine.  In their 
opinion, this fee was also clearly not related to any particular border service, as the size of the fee was 
calculated on the basis of kilometers traveled within Ukraine.  They he ld the view that this fee, then, 
was not a fee connected with importation as cove red by Article VIII of the GATT 1994, but was 
instead subject to the disciplines of Article III:1 of  the GATT 1994, which required that such charges 
not be applied in excess of those applied to  like domestic products.  These Members sought 
clarification from Ukraine as to whether such "supplementary fees" were levied on  (i) imported 
product that had crossed the Ukrainian border; and (ii) domestic product that was being distributed 
within Ukraine (but had not crossed the border).   These Members also sought information on how 
Ukraine would ensure this supplementary fee was br ought into conformity with Article III of the 
GATT 1994.   
143. The representative of Ukraine replied that th e unified fee corresponded to the approximate 
cost of the services rendered and pointed to th e provisions of Article 2 of the Law "On the 
Introduction of the Unified Fee charged at Points of  Entry through the State Border of Ukraine" –  
"unified customs fee cannot exceed the cost of the services rendered (the charges apply to realization 
of customs registration at transit of cargoes a nd vehicles, sanitary, veterinary, phytosanitary, 
radiological and ecological control of cargoes and vehicles, and the charges apply to restoration of highways)".   As for the "supplementary fee" for th e use of the Ukrainian highways levied on vehicles 
crossing the Ukrainian border with imported products, he said that this fee would be set at an amount 
that could not exceed the amount of fees that applied to the distribution of like domestic products.   
144. A Member noted that Ukraine charged port fees at differentiated rates – regular and reduced 
rate – according to the flag of the vessel, and requested that the two-fee system be removed upon 
accession to achieve consistency with Articles I,  II and VIII of the GATT 1994.  Another Member 
asked Ukraine to confirm whether any of the ship fees, berthage fees, canal fees, lighthouse fees, 
cargo fees and other port fees were ad valorem  in nature.  In reply, the representative of Ukraine said 
that ships arriving in Ukraine were charged port fees pursuant to Resolution No. 1544 of the Cabinet 
of Ministers "On Port Fees" of 12 October 2000 (detailed information is provided in documents 
WT/ACC/UKR/110/Add.2, Annex 7, and WT/ACC/UKR/ 118, Annex 3).  The Cabinet of Ministers 
had adopted Resolution No. 1069 "On amendments to  the Regulation on port fees" on 17 July 2003, 
which had equalized the regular and reduced-rate  port fees for foreign owned vessels and removed 
completely the last restriction in the maritime tr ansport services market.  The ship, lighthouse, canal, 
berthage, anchor, administrative and sanitary fees for vessels were generally stipulated in specific 
amounts per cubic metre, as detailed in Table 14(d).  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 53 
 
 
  145. In reply to a specific question, the representative of Ukraine said that Decree of the Cabinet of 
Ministers No. 7-93 "On State Duties" of 21 January 1993 did not provide for the application of any 
fee or State duty on exportation and importation.  The payment of State duty was required for certain 
operations, such as the filing of lawsuits, appeals and petitions. 
146. A Member noted that Ukrainian State Ins titutions created directives that charged 
discriminatory fees on imported products.  The State Department of Veterinary Medicine of Ukraine 
had issued Order No. 62, which created fees for th e registration and testing of veterinary drugs, 
animal feeds (including pet foods), and feed additiv es and substances that could be three times higher 
for imported than for domestic products.  Th e Cabinet of Ministers Resolution No. 1183 had 
established discriminatory fees for the registration of plant varieties in the State Variety Register that 
were between ten and thirty times higher for imports.   
147. The representative of Ukraine replied that Order No. 88 of the State Department of Veterinary 
Medicine of 5 October 2005 had invalidated Order No. 62.  The new Order (i.e., Order No. 88 of 
5 October 2005) had established non-discriminator y fees for testing and registration.  The 
Government had also prepared draft amendmen ts which would abolish the discriminatory fees 
established by Cabinet of Ministers Resolution No. 1 183 on testing and registration of plant varieties; 
these draft amendments would be provi ded for Working Pa rty review.   
148. The representative of Ukraine confirmed that  the discriminatory fees applied for the 
registration and testing of importe d goods would be adjusted to conform to the national treatment 
provisions of the GATT 1994 upon Ukraine's acces sion.  The representative of Ukraine also 
confirmed that  Ukraine would ensure from th e date of accession that any fees and charges for 
services rendered on or in connection with importation,  exportation or trade in transit, including those 
listed in Tables 14(b), 14(c) and 14(d), described in  paragraphs [101, 138, 139, 143, 144 and 147], or 
those introduced in the future would be applied only in conformity with the relevant obligations of the 
WTO Agreement, including Articles I, III, V, VIII,  and X of the GATT 1994.  He further confirmed 
that after accession, information regarding the app lication and level of any such fees, revenues 
collected, their relationship to the cost of servi ces rendered and the use of  the revenues would be 
provided to WTO Members upon request.  The Working Party took note of these commitments.  WT/ACC/SPEC/UKR/5/Rev.7 
Page 54  
 
  - Application of Internal Taxes on Imports 
 - Excise Taxes 149. The representative of Ukraine said that the entiti es – manufacturers and importers of excisable 
goods – that were liable to pay excise taxes were defined in Article 2 of Decree of the Cabinet of 
Ministers No. 18-92 "On Excise Duty" of 26 December 1992 (as amended).  He also noted that excise duties were stipulated in ad valorem , specific and combined or mixed rates (i.e., ad valorem , but not 
less than the specific rate).  
150. Some Members noted that Ukraine's excise dut y regime differentiate d between imported and 
domestically-produced goods, providing for lower rates for domestically-produced wines, non-filter 
cigarettes, and certain motor vehicles, as well as re duced rates for ethyl alcohol used in research, 
laboratories or by health care institutions, and fo r the manufacture of certain goods.  These Members 
noted that the excise tax on motor vehicles was base d on the cubic capacity of the engine, and thus 
biased against automobiles with larger-size engines.   Concerning alcoholic beverages, some Members 
noted that Ukraine required "excise stamps" to be  fixed on each bottle prior to importation, whereas 
domestic producers were only required to affix the stamps before commercialization.  Ukraine was 
requested to acknowledge the WTO inconsistencies in its present excise tax regime, and commit that 
Article III of the GATT 1994 would be observed fully from the date of accession.   
151. The representative of Ukraine replied that exci se taxes were levied on alcoholic beverages, 
ethyl alcohol, tobacco, petroleum products and motor vehicles on the basis of Laws No. 178/96- ВР 
"On Rates of Excise Tax and Import Duties on Ethyl Alcohol and Alcoholic Beverages" of 
7 May 1996, No. 216/96- ВР "On Rates of Excise Tax and Import Duties on Certain Categories of 
Vehicles" of 24 May 1996, and No. 313/96- ВР "On Rates of Excise Tax and Import Duties On 
Certain Commodities" of 11 July 1996, as amended.   He said that Ukraine applied excise taxes 
uniformly on all imports on the basis of the "destin ation principle" and confirmed that excise taxes 
were not imposed on goods destined for exportation, i.e., goods for which a customs cargo declaration 
had been issued.  The excise tax ra tes in force in April 2007 and the products affected are enumerated 
in Tables 15(a) and 15(b).  In response to a spec ific question, he confirmed that this list was 
exhaustive and that no excise duty w as levied on jewellery.  As for the affixing of "excise stamps", he 
did not consider this an element of discriminati on as foreign producers marked the alcoholic products 
and tobacco products destined for Ukraine's market in the course of the production process, and so did 
Ukrainian manufacturers.    WT/ACC/SPEC/UKR/5/Rev.7 
 Page 55 
 
 
  152. He added that Law No. 2505 "On Amendments to  the Law of Ukraine "On the State Budget 
of 2005" and Some Other Legislative Acts" of 25 March 2005 had cancelled the excise tax 
preferences on domestically-produced cars, pickup (freight/passenger) vehicles and motorcycles, as 
well as on the components used in the production of these vehicles.  A synoptic overview of measures 
affecting the automotive sector, including the applicati on of internal taxes, is provided in Table 23.  
He acknowledged that the Law "On Excise Tax Rate s on Ethyl Spirit and Alcoholic Beverages" had 
authorized higher tax rates on imported alcoholic  beverages; however, he confirmed that the 
discriminatory provisions contained in this Law (Art icle 7) had been eliminated by Law No. 374-V of 
17 November 2006.  The new rates that would be  implemented from the date of accession were 
recorded in Table 15(a).  In addition, according to the new amendments, the mechanisms for the 
administration of excise taxes, the monitoring of production procedures, and the circulation and 
designated use of ethyl spirit had been significantly im proved.  As for non-filter cigarettes, he stated 
that no discrimination existed between imported a nd domestically-produced goods in the application 
of excise duty in this sector. 
 - VAT 
153. The representative of Ukraine said that Valu e Added Tax was applied pursuant to Law 
No. 168/97-SR "On Value Added Tax" of 3 April 19 97, which had entered into force on 1 July 1997 
and had replaced Cabinet of Ministers Decr ee No. 14-92 "On Value Added Tax" of 
26 December 1992.  VAT was levied at the gene ral rate of 20 per cent, but numerous goods and 
services were exempt or zero-rated.  Thus, the Law had zero-rated coal, coal products and electricity 
provided to households until 1 January  2000.  Zero rate VAT would al so be applied to meat (live 
weight) and raw milk products in Ukraine until 1 Janua ry 2008.  Since 1 January 2005, all gas imports 
were exempt from VAT, while the import of other energy products (including crude oil and natural 
gas condensate) would be subject to 20 per cent VAT .  This new regime would be applied in a non-
discriminatory manner, irrespective of the country of  origin.  Domestic energy products were not 
exempt from the payment of VAT.  Exports were zero-rated.  The VAT paid for an operative leasing Agreement was tax deductible, except for financial leasing.  
154. The representative of Ukraine stated that, from the date of accession, the regime regulating 
the use of promissory notes would be non-discrimin atory and in compliance with Article III of the 
GATT 1994.  The Working Party took note of this commitment. 
155. Some Members noted that sales of domestic automobiles were exempt from VAT until 
1 January 2008, and that many other sectors – from shipbuilding to aircraft and spacecraft – enjoyed WT/ACC/SPEC/UKR/5/Rev.7 
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  similar treatment.  A Member stat ed that Ukraine should eliminate differential VAT rates (and excise 
taxes) applied to imports of automobiles by the date of accession.     
156. The representative of Ukraine replied that Law No. 2505 "On Amendments to the Law of 
Ukraine "On the State Budget of Ukraine for 2005" and Some Other Legislative Acts" of 
25 March 2005 had abolished all previously exis ting VAT exemptions for any product under any 
investment program, including those that had b een extended to the automobile, shipbuilding and 
aircraft construction industries.  Specifically, all benefits provided to the shipbuilding industry had 
been eliminated on 1 January 2007 (with the excepti on of the privileged rate of land tax which would 
be phased out through 1 January 2008).  He confirme d that the elimination of VAT exemptions also 
applied to enterprises with an investment program approved prior to 1 January 2004 and noted that the 
last shipbuilding contract under an investment program  had ceased to be in effect on 1 January 2007.  
Information on the VAT exemptions that had been granted to legal entities was provided in document 
WT/ACC/UKR/119. 
157. He added that the Law "On Value Added Tax" ex empted medicines registered in Ukraine, as 
well as imported medicines, from the payment of VAT.  Law No. 1344-IV "On the State Budget for 
the Year 2004" had suspended this exemption durin g 2004 for both domestic and imported medicines.  
However, Law No. 2505 "On Amendments to the Law of Ukraine "On the State Budget of Ukraine 
for 2005" and Some Other Legislative Acts" of 25 March 2005 had restored the VAT exemption for 
both domestic and imported medicines. 
158. Some Members noted that Ukraine provided several forms of VAT exemptions to its 
agricultural producers that were inconsistent w ith Article III of the GATT 1994, irrespective of 
whether these measures constituted a form of dome stic support to local producers.  These Members 
requested Ukraine to repeal these policies. 
159. The representative of Ukraine replied that two mechanisms were in place in the agricultural 
sector.  One regime applied to the supply of raw milk and meat (live weight); the other regime 
allowed other agricultural producers to depos it and use accumulated VAT for purchases of 
agricultural inputs.   
160. With regard to the regime governing raw milk and meat, he said that processors sold the 
finished milk and meat products with a 20 per cent VAT and paid 20 per cent VAT on all inputs 
purchased for processing, except for raw milk and meat (live weight) purchased from agricultural 
producers.   Milk and meat (live weight) producers sold their output to th e processors assessing VAT  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 57 
 
 
  at a zero rate.  However, as of 1 January 2008, the general rate of 20 per cent VAT would apply, on a 
non-discriminatory basis, to sales of both domes tic and imported raw milk and meat.     
161. A second mechanism – involving the accumulati on of VAT for the purchase of inputs by 
agricultural producers – had also been put in place.    The Law "On Value Added Tax" had allowed 
agricultural enterprises paying the VAT with respect to transactions involving sales of goods (works, 
services) of their own production, including produc ts manufactured under tolli ng arrangements, and, 
except for excisable goods, to reserve these reve nues from VAT accumulation to be used to fund 
inputs for the production process.  He stressed th at agricultural producers were required to pay 
20 per cent VAT on their inputs, and the agro-i ndustry and other purchasers bought agricultural 
commodities from agricultural producers with 20 per cent VAT.  However, this VAT liability (VAT 
balance) was not channelled into the State budget, but accumulated and transferred to special accounts 
the agricultural producers held in commercial banks .  The agricultural producers could use the VAT 
funds accumulated in these accounts to purchase agricultu ral inputs – fuel, seeds, fertilizer, pesticides 
and agricultural equipment or machinery – whet her domestically-produced or imported.  He 
emphasized that the VAT accumulation mechanism eventually provided for the non-discriminatory 
application of a 20 per cent VAT rate on all agricu ltural products sold, whether or not these products 
were imported or domestically-produced.  He considered  this measure to be compliant with Article III 
of the GATT 1994, generating a subsidy tantamount to "revenue foregone" by his Government and 
thus to be examined under the provisions of the Ag reement on Agriculture.  These measures had been 
extended until 1 January 2008. 
162. A Member noted that under the VAT exemption and accumulation scheme pertaining to sales 
of milk and meat and to sales of other domestic  agricultural production, these inputs were sold to 
processors with a zero VAT rate, while similar importe d products were sold subject to a rate of 20 per 
cent.  This Member acknowledged that the revenues were later made available to the producers as a 
form of government support, but, in this Member's  view, this scheme was nevertheless inconsistent 
with GATT Article III:2 as the taxes applied to th e imported product were "in excess of" those applied 
to the domestic product, thereby undermining th e equality of competitive conditions for imported 
products in relation to domestic produc ts.  According to this Member, this also afforded protection to 
domestic production within the meaning of Article III: 1.  Ukraine was asked what steps it would take 
to bring its regime into consistency with WTO rules by the date of accession. 
163. Some Members said that Law No. 1878-IV "On Amendments to Certain Laws of Ukraine on 
Taxation of Agricultural Producers and Support of  Social Standards for their Employees" of 
24 June 2004 (Article 81) had foreseen the introduction of a new special regime for the taxation of WT/ACC/SPEC/UKR/5/Rev.7 
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  agricultural products, thus supplementing the Law "On the Value Added Tax".  In their view, the new 
special regime discriminated against imported ag ricultural goods, which would be subject to a VAT 
rate of 20 per cent, and as such was inconsistent  with Article III of the GATT 1994.  These Members 
sought a commitment from Ukraine to eliminate this practice by the date of Ukraine's accession to the 
WTO.  Some Members reiterated their view that discriminatory tax exemptions, irrespective of purpose, violated Article III of the GATT 199 4 and therefore had to be eliminated.   
164. The representative of Ukraine replied that La w No. 1112-V "On Amendments to the Law 'On 
the Value Added Tax'" of 31 May 2007 had eliminated the provisions of Article 8
1 of the Law "On the 
Value Added Tax", thereby cancelling the introducti on of a new special regime for the taxation of 
agricultural products.  The provisions of Law No. 1112-V of 31 May 2007 would come into effect on 
the date of WTO accession and would, in his view, ensure full conformity with the provisions of 
Article III of the GATT 1994.   
165. The representative of Ukraine confirmed that  from the date of accession, Ukraine would 
apply its domestic taxes including excise taxes and value added taxes, in a non-discriminatory manner 
to imports from all WTO Members and to domestica lly produced goods, in full compliance with all 
the relevant provisions of the WTO Agreem ent including the Agreement on Agriculture, 
the Agreement on Subsidies and Countervailing Measu res and Articles I and III of the GATT 1994.  
The Working Party took note of this commitment. 
- Quantitative import restrictions, including prohibitions and quotas 
166. The representative of Ukraine said that Law No. 959-XII "On Foreign Economic Activity" of 
16 April 1991, as amended by Law No. 360-V "On Amendments to the Law "On Foreign Economic 
Activity" of 16 November 2006, allowed quantita tive import restrictions to be introduced 
(i) to address an abrupt deterioration of the bala nce of payments and external payments (if other 
measures were ineffective); (ii) to address an abr upt decrease in gold and currency reserves or when 
reserves had reached a certain minimum amount; (iii) to  protect human, animal or plant life or health; 
public morals; the environment; national treasures of  artistic, historic or archaeological value; 
intellectual property rights; or national security; (i v) on imports of gold and silver, except for banking 
metals; (v) to protect domestic producers in the even t of import surges, which caused or threatened to 
cause considerable harm to producers of similar or directly competing goods (such licensing would be 
temporary so as to prevent considerable harm, or  compensate for harm caused, to domestic producers 
and to enable them to restore profitability); (vi) to protect patents, trademarks and copyright; or 
(vii) to fulfil Ukraine's obligations  under international Agreements.    WT/ACC/SPEC/UKR/5/Rev.7 
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  167. Asked specifically about the existence of bans on imports, he stated that import bans could be 
imposed in exceptional cases to protect human, animal  or plant life and health, in compliance with 
Article XX (b) of the GATT 1994 (Table 16(a)).   
168. With regard to the import ban on second ha nd passenger vehicles, buses and trucks, the 
representative of Ukraine confirmed that pursuant to Law No. 3151-IV "On Amendments to the Law 
"On Some Issues of Importation into Ukraine' s Customs Territory of Motor Vehicles" of 
30 November 2005 and to Law No. 427-V "On Am ending Some Laws of Ukraine Regarding 
Registration of Vehicles" of 6 December 2006, Uk raine would eliminate the import ban on vehicles 
older than eight years from the date of WTO accessi on.  Ukraine would also establish a registration 
and fee system for passenger vehicles.  The rat es of registration fees are listed in Table 16(b). 
169. A Member raised concerns about the high level of registration fees contemplated by Law 
No. 427-V of 6 December 2006, which, in this Member's view, would effectively amount to a 
continuation of the import ban on second hand vehicles.  In addition, the registration fees varied, with 
higher fees applied for the first registration of a ve hicle and lower fees for subsequent registrations.  
The Member maintained that this resulted in less favourable treatment of imported and used vehicles, 
and therefore was not WTO consistent.  In the vi ew of this Member, vehicles produced domestically 
and used in Ukraine would be subject to initial re gistration only when they were new vehicles and in 
subsequent sales (as used vehicles) they would be subject to the lower rates for subsequent 
registrations, thus avoiding the higher rate applie d to used vehicles on first registration.  Imported 
used vehicles, however, would always be subject  to the higher rates of initial registration.  
170. The representative of Ukraine replied that Law No. 427-V of 6 December 2006 provided for 
the application of a non-discriminatory registration fee,  which varied with the age of the vehicle, but 
was equal for all vehicles irrespective of their orig in (domestic or foreign).  He also noted that 
domestically produced vehicles, which were exporte d and then subsequently imported back into 
Ukraine, were also regulated by the provisions of Law No. 427-V of 6 December 2006. 
171. Some Members noted that Ukraine had restri cted livestock imports through annual quotas 
from 1997 to 2003 under Law No. 468/97 "On State Regulation of Agricultural Imports" 
of July 1997, subsequently amended by Law No . 32/98 of January 1998, and sought a commitment 
from Ukraine not to maintain, introduce or reve rt to any such quotas or any other quantitative 
restrictions – including in relation to the im portation of livestock – that had no valid WTO 
justification after accession.  A Member requested  more information about a ban on imports of ground 
beef by Ukraine and the purpose and scientific justif ication of such a ban.  Members also noted that WT/ACC/SPEC/UKR/5/Rev.7 
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  Ukraine would have to conform with the provisions  of Article XI:1 of the GATT 1994 and Article 4 
of the Agreement on Agriculture.   
172. The representative of Ukraine replied that impor t quotas were applied only in connection with 
safeguard measures (Table 18) and as preferen tial import tariff quotas on some food products 
established under the free trade Agreement with FY ROM (Table 13(a)).  Ukraine's anti-dumping 
legislation provided for the use of anti-dumping duties, but not for import quotas nor for licensing.  As 
for livestock, the validity of Article 3 of the La w "On State Regulation of Agricultural Imports" had 
expired in 2003 and livestock imports  were no longer subject to quotas.  With regard to the import ban 
on ground beef, he said that the new Veterinary Me dicine Law had eliminated this ban.  He also 
confirmed that no ban on offal existed. 
173. [The representative of Ukraine confirmed that from the date of accession, Ukraine would no 
longer apply a ban on ground beef and would mainta in transparent and science based standards for 
trade in this product.  The Working Party took note of this commitment.] 
[The representative of Ukraine confirmed that from the date of accession Ukraine would maintain 
transparent and science based standards for trade in ground beef.  He further confirmed that 
Ukraine would not introduce a ban on this product that could not be justified under the provisions 
of the WTO Agreement.  The Working Party took note of this commitment.]  
174. A Member asked Ukraine to undertake a commi tment to refrain from the introduction of 
import quotas for meat both prior to and after accession to the WTO.  In addition, this Member asked 
Ukraine to provide information on previously existing import quotas on raw cane sugar, as well as 
restrictions on electrical light bulbs and synthe tic fur.  This Member also expressed concerns 
regarding a requirement to export the entire output of domestically-produced refined sugar derived 
from imported raw sugar and noted reports of an in ternal ban on the sale of any sugar produced from 
raw cane sugar.  This Member said that this me asure would violate Article III of the GATT 1994 as 
well as the TRIMs Agreement and sought clarification as to when this provision would be repealed.  
In addition, this Member pointed to reports indicating that Ukraine was managing the purchase and 
sale of raw imported sugar through the State Reserve and sought more information on the operation of 
this system. 
175. In  reply, the representative of Ukraine conf irmed that no import quotas on meat existed in 
Ukraine and that Ukraine would no t introduce such measures in the fu ture.  He added that safeguard 
measures in the form of import quotas on electric light  bulbs and synthetic fur had been terminated on 
22 May 2003.  Concerning the import quota on raw cane  sugar, he said that an import quota had been  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 61 
 
 
  established in 1994 pursuant to Resolution No. 1046 of the Cabinet of Ministers of 
17 December 1993.  This Resolution had been inva lidated as of 1 January 1995.  Thereafter no import 
quotas on raw cane sugar had been used.  He emphasized that even though import quotas had been 
applied, they had not been used, as actual volumes of imported raw sugar in some years were smaller 
than the volumes set by legislation.  He stated th at Ukraine had not enforced an internal ban on the 
sale of any sugar produced from raw cane sugar.  As fo r the role of the State Reserve, he said that the 
State Committee of Ukraine on Material Reserve did not directly import raw cane sugar and it did not 
determine the sale or purchase price.  However, in a unique instance in 2005, the State Customs 
Service had provided the Derzhcomreserve with 110.6 thousand tonnes of raw cane sugar, imported 
under the provisions of Article 246 of the Customs Code .  This sugar had been refined and sold at the 
level of the internal sales price on the domestic ma rket.  He confirmed that the mandatory export 
requirement for sugar refined domestically from im ported raw sugar had been eliminated through the 
adoption of Law No. 403-V "On Amendment of th e Law of Ukraine 'On State Regulation of 
Production and Sale of Sugar'" of 30 November 2006 (to come into effect on the date of WTO 
accession).  He also confirmed that Law No. 401-V "On Amendment of the Law of Ukraine 'On State 
Support of the Agriculture in Ukraine'" of 30 November 2006 had eliminated the authority to set 
import (and export) quotas of goods subject to St ate price regulation (previously contained in 
Article 8 of the Law "On State Support of Agriculture") (see sections on "Trade-Related Investment Measures" and "Agricultural Policies").  
176. A Member was concerned about the consistenc y of Ukraine's preferential import quotas with 
the provisions of Article XXIV:8(b) of the GATT 1994.   This Member requested Ukraine to notify all 
import quotas, other than safeguard measures, a nd asked for information on how these would be 
eliminated upon accession.  The representative of Uk raine replied that upon accession Ukraine would 
notify its free trade Agreement with FYROM to the WTO Committee on Regional Trade Agreements 
and would comply with its recommendations.  He a dded that information on import quotas (tariff rate 
quotas) applied in Ukraine was available in Tables 13(a) and 13(b). 
177. A Member noted a statement by Ukraine that import quotas allocated to individual importers 
"may not exceed 35 per cent of the size of the q uota period or such other period envisaged by the 
relevant decision of the Commission" and questio ned the consistency of this requirement with 
Article 3:5(h) of the Agreement on Import Licensi ng Procedures.  The representative of Ukraine 
replied that this provision stemmed from the anti monopoly legislation of Ukraine.  However, an 
importer having exhausted his 35 per cent share of  a quota could apply again for another licence 
within the same quota period.   WT/ACC/SPEC/UKR/5/Rev.7 
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  - Import licensing systems 
178. The representative of Ukraine said that Ukraine had implemented a licensing system to shield 
consumers against unsafe or unhealthy products, and to protect the environment from ozone-depleting 
substances.  Licensing requirements directed at unsaf e or unhealthy imports were no longer in force as 
Article 16 of the Law "On Foreign Economic Activity " had been amended in July 2003.  A completed 
Questionnaire on Import Licensing Procedures was provided in document WT/ACC/UKR/99, 
subsequently revised and update d in document WT/ACC/UKR/99/Rev.1.   Natural and legal persons 
registered to do business in Ukraine and to import we re eligible to apply for import licenses.  The list 
of goods covered by the licensing regime and the li cence terms were decided annually by the Cabinet 
of Ministers upon a proposal from the Ministry of Economy.  Comprehensive lists of goods subject to licensing in 2007 are provided in Tables 16(c) and 16(d).  Import licenses applied in connection with 
safeguard measures were issued on a first-in first-out basis.  
179. He added that, for some of these products, the importer was also required to receive prior 
approval from the relevant administrative agency before obtaining the import licence.  The prior 
approval was not automatic.  Thus, for importation of  herbicides, permission was granted by the Main 
State Inspection on Plant Protection at the Ministry  of Agricultural Policy while for agrochemicals the 
relevant agency was the State Technological Centre fo r protection of Land Fertility of the Ministry of 
Agricultural Policy (in these cases, prior appr oval was necessary to ensure plant, soil and 
environmental protection).  The Ministry of Sc ience and Education approved the importation of 
optical polycarbonate for production of discs and laser reading systems, and the Ministry of 
Environmental Protection issued permits for oz one-depleting substances and products containing 
ozone-depleting substances.  Goods subject to prior approval are listed in Table 16(c).  
180. Some Members were concerned about Ukraine's justifications regarding import approvals in 
relation to "precious metals and allo ys" and "precious stones".  Concerns were also raised with regard 
to the approval requirement affecting scrap metal.   A Member sought the elimination of these import 
approval requirements and enquired about the date on which these will be eliminated.  Another 
Member noted the provisions of Law No. 335-XI V of 22 December 1998 to apply "special quotas" 
and "special licenses" to goods subject to a spec ial investigation and/or special measures that 
restricted the quantity of imported or exported good s.  Noting that Ukraine already had trade remedy 
laws (i.e., Laws Nos. 330-XIV, 331-XIV, and 332- XIV all of 22 December 1998, as amended), the 
Member sought information on the circumstances under which Ukraine would use this authority and 
similar authority granted under the provisions of the Law on State Regulation of Foreign Trade Activities (e.g., in Article 16 and Chapter V) to rest rict imports and exports.  This Member sought a  WT/ACC/SPEC/UKR/5/Rev.7 
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  commitment from Ukraine that from the date of ac cession it would use such authority only in a WTO-
consistent manner. 
181. The representative of Ukraine replied that, in  practice, no import approval was applied to 
imports of "precious metals and a lloys".  He added that Article 16 of the Law "On Foreign Economic 
Activity" would be amended to change the references  to "precious metals and alloys" and "precious 
stones" to "gold and silver", in line with Article  XX(c) of the GATT 1994.  This amendment would be 
introduced by the Cabinet of Ministers Resolution "On Approving the List of Goods the Export and 
Import of Which are Subject to Licensing, and on the Size of Quotas in 2008".  As for scrap metal, he confirmed that pursuant to Cabinet of Minister s Resolution No. 1852 "On Approving the List of 
Goods the Export and Import of Which are Subject to Licensing, and on the Size of Quotas in 2007" of 12 December 2006, the import approval require ments for scrap metal had been excluded from the 
list of goods subject to licensing.  He considered  the licensing requirements in Table 16(c) necessary 
for protection against deceptive practices, protection of intellectual property rights, as well as the protection of human, animal and plant life health .   As such, these measures were, in his view, 
justifiable under Article XX  of the GATT 1994.     
182. Concerning the special quotas and special li censes provided for in Law No. 335-XIV of 
22 December 1998 and similar authority to restrict trade contained in the Law "On Foreign Economic 
Activity", such as in Article 16 and in Chapter V, the representa tive of Ukraine said that these 
provisions could be applied (i) to address an abrupt  deterioration of the balance of payments and 
external payments (if other measures were ineffect ive); (ii) to address an abrupt decrease in gold and 
currency reserves or when reserves had reached a certain minimum amount; (iii) to protect human, 
animal or plant life or health; public morals; the e nvironment; national treasures of artistic, historic or 
archaeological value; intellectual property rights; or national security; (iv) on imports of gold and 
silver, except for banking metals; (v) to protect domestic producers in the event of import surges, 
which caused or threatened to cause considerable harm to producers of similar or directly competing 
goods (such licensing would be temporary so as to prevent considerable harm, or compensate for 
harm caused, to domestic producers and to enable them to restore profitability); (vi) to protect patents, 
trademarks and copyright; or (vii) to fulfil Ukrain e's obligations under intern ational Agreements.  He 
emphasized that after accession Ukraine would not use these measures except in conformity with the 
provisions of the WTO Agreement.  In response to  a specific question he noted that Law No. 335-XIV 
of 22 December 1998 had amended the La w "On Foreign Economic Activity".   
183. Asked about the existence of automatic import licensing (Articles 1 and 2 of the Agreement 
on Import Licensing Procedures), the representative of Ukraine said that a list of goods subject to WT/ACC/SPEC/UKR/5/Rev.7 
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  automatic licensing had been approved by Resolu tion of the Cabinet of Ministers No. 1852 of 
28 December 2006.  All subjects of economic activit y (legal and natural persons), registered in 
accordance with the Ukrainian legislation, were e qually eligible to apply for an import licence.  
A licence application could be submitted on any working day prior to the customs clearance of goods.  A licence was issued as long as the application, in cluding supporting documents, was completed in 
line with legal requirements.  Approval of the appli cation was granted in all cases, except if there had 
been gross violations of the rules governing the ap plication procedure.  Regardless of the type of 
goods concerned, a licence could be refused if (i ) the submitted documents were not in compliance 
with legal requirements; (ii) the provisions of Law No. 959-XII "On Foreign Economic Activity" of 
16 April 1991 were not observed; (iii) the appli cant was subject to special sanctions, such as the 
application of an individual licensing regime or the suspension of the right to conduct foreign 
economic activity pursuant to Article 37 of th e Law "On Foreign Economic Activity"; and 
(iv) the applicant or the foreign counterpart had breached laws governing foreign economic activity.  
An application could not be refused for minor docum entation errors, which did not alter the principal 
data contained in the application, i.e., data c overed by the terms and conditions of the foreign 
economic contract.  He confirmed that the goods su bject to automatic licensing were not subject to 
any other administrative procedures and added that this measure would remain in place until a more 
appropriate way was found to achieve the underl ying administrative purposes.  The list of goods 
subject to automatic licensing is reproduced in Table 16(d). 
184. Licence applications were processed by the Mi nistry of Economy or, by delegation of 
authority, by the Ministry of Economy of the Autonomous Republic of Cr imea, or the relevant 
division of oblast, Kyiv and Sevastopol city St ate administrations.  In accordance with the Import 
Licensing Regulation, approved by an annual Order of  the Ministry of Economy, an importer seeking 
a licence should approach the Ministry with (i) an  application requesting the issuance of an import 
licence in accordance with the form contained in an  Annex to the Regulation; (ii) a letter warranting 
payment of the State duty (fee) for the issuance of a licence; (iii) a contract copy, accompanied by all 
pertinent  attachments and specifications, certifie d by a manager of the applicant business entity; and 
(iv) a copy of the State registration certificate signed and sealed by a manager of the applicant 
business entity.  A requirement for an expert ex amination act from the Chamber of Commerce and 
Industry had been repealed by Order of the Ministry of Economy No. 42 "On the Procedure for Licensing of Export / Import of Goods in 2006" of 6 February 2006.  No deposit or advance payment 
was required and licence applications could be file d at any time during the year.  Automatic licenses 
were issued within ten days against a fee (State duty) of UAH 220 (approximately US$45).  
Non-automatic licenses were issued either within 30 da ys (if applications were considered on a first-in 
first-out basis) or within 60 days (if all applica tions were considered at the same time) against  WT/ACC/SPEC/UKR/5/Rev.7 
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  payment of UAH 780 (approximately US$155).  All impor t licence fees reflected the cost of services 
rendered (i.e., the fee was nominal and corresponded to the actual expenses incurred by the State for 
providing the administrative service connected w ith licensing), in accordance with Cabinet of 
Ministers Resolution No. 362 of 18 May 2005.  The applicant could appeal a decision to refuse an 
import licence in a judicial order according to the provisions of the Civil Procedural Code and the 
Commercial Procedural Code.  Licenses were not transferable between importers.  An import licence 
was valid until the end of the calendar year, but w ould still be effective for customs processing until 
1 March of the following year.  No penalties were im posed for partial utilization or non-utilization of 
an import licence.  Asked about the requirement to produce a certificate of origin for products subject to import licensing, the representative of Ukraine re plied that this provisi on applied only to import 
licensing of ozone-depleting substances from countries determined according to the Montreal Protocol 
(information on certificates of origin is provided in the section on "Rules of origin"). 
185. He added that, in 2007, pursuant to Cabinet of Ministers Resolution No. 1852 of 
29 December 2006, beef, pork, and poultry (fresh, chilled or frozen) and related live animals had 
become subject to import licensing upon prior approva l.  In accordance with  the same Resolution, 
copper sulphate, optical polycarbonates for production of discs for laser-reading systems, cane and 
beet sugar, and chemically pure sucrose in solid fo rm had become subject to import licensing without 
prior approval.  The representative of Ukraine c onfirmed that the import licensing requirements for 
these products were automatic within the meani ng of Article 2 of the WTO Agreement on Import 
Licensing Procedures and that all pers ons could apply for these licenses.  
186. A Member requested Ukraine to provide a c opy of any specific regulations governing the 
provision of licenses for the importation of raw can e sugar (through the tariff rate quota) and sought 
more information on the system and its conform ity with the Agreement on Import Licensing.  In 
response, the representative of Ukraine said that an importer intending to import raw cane sugar 
within the tariff rate quota had to file a licence  application in accordance with the established 
procedures, requesting a portion of the allocated quot a and including the concluded supply contract.  
The importer had to specify the country from whic h sugar would be shipped and the particular 
volumes of sugar that would be imported.  Licenses were only issued in a single copy and were not 
transferable between enterprises.   The licence fee, as for all non- automatic licenses, was set at 
UAH 780.  He confirmed that Ukraine did not requi re the surrender of any unused quota before 
1 September, but instead required that a confirmati on of its actual utilization be presented by the end 
of the quota year.  Licenses for unused quotas returned prior to 1 September would be issued on a first-come first-served basis.  Countries were re quired to supply any additional volumes through these 
unused quota shares by the end of the quota year.  He confirmed that licenses for a given quota year WT/ACC/SPEC/UKR/5/Rev.7 
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  would be issued throughout the entire quota year, thus providing importers with the opportunity to 
seek rights to further quota (that may not be fully utilized) during the actual quota year.   
187. Some Members understood that the Law "O n Foreign Economic Activity" was being 
amended and sought further detail on the nature of the changes, in particular regarding Ukraine's 
application of import restrictions and its import licensing procedures.  Ukraine was also requested to 
provide information on import licenses issued by th e Ministry of Agrarian Policy to import certain 
products, including fish and other seafood.   
188. The representative of Ukraine replied that the Law "On Foreign Economic Activity" had been 
revised to ensure full conformity with WTO rul es, including those on import restrictions, on import 
licensing procedures and on trade remedies, through the harmonization of existing provisions with 
WTO requirements and the introduction of new defin itions.  The principles of national treatment and 
most-favoured nation treatment with respect to forei gn economic agents also had been reflected in the 
new Law.  The Ministry of Agrarian policy did not issue import licenses for any product, including 
fish and other seafood, and imports of fish and seafood products were not subject to licensing in 
Ukraine.   
189. Some Members noted that while amendments to  Article 16 of the Law "On Foreign Economic 
Activity" had incorporated most of the require ments of the WTO Agreement on Import Licensing 
Procedures in its text, there were some provisions of the Agreement that did not appear to be covered, 
particularly in the area of transparency.  Specifically, many general provisions of Article 1 of the 
WTO Agreement of Import Licensing Procedures relating to publication of information and 
application forms and procedures, as well as many provisions of Article 3 on non-automatic licensing 
relating to the nature of non-automatic licenses and publication and provision of information, did not 
appear to have been transposed to Ukrainian legislation. These incl uded (a) the provisions of Article 
3.3 of the Agreement ensuring that sufficient information would be published concerning licences not 
used for quantitative restrictions that other WT O Members and traders would know the basis for 
granting and/or allocating the licenses; and (b) many of the transparency provisions of Article 3.5 of 
the Agreement.  For example, there did not appear  to be provisions in Article 16 fully corresponding 
to the requirements of paragraphs b-k of Artic le 3.5 of the Agreement.  These Members sought 
information on where these provisions could be found in Ukrainian law and/or, as necessary, 
Ukraine's commitment that these important provisions would be transposed to Ukraine's legislation 
prior to accession. 
190. The representative of Ukraine confirmed that  from the date of accession, Ukraine would 
implement its import licensing procedures, including those relating to publication and provision of  WT/ACC/SPEC/UKR/5/Rev.7 
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  information on automatic and non-automatic licenc es, in conformity with the WTO Agreement on 
Import Licensing Procedures, and that the provisions of  the Agreement would be reflected in its laws 
and regulations.  The Working Party took note of these commitments. 
191. The representative of Ukraine confirmed that Uk raine would eliminate the ban on imports of 
buses and trucks of older than eight years and of cars older than eight years from the date of accession.  After this date, the imported vehicles w ould be subject to the same domestic legislation 
that was applied to all cars of similar age used in tra ffic in the territory of Ukraine to ensure that they 
comply with the relevant technical norms on safe ty and environmental standards and registration 
requirements, including registration fees, applied on a non-discriminatory basis.  Requirements to 
provide an expert evaluation of the import cla ssification by the Chamber of Commerce had been 
repealed.  From the date of ac cession, Ukraine would eliminate a nd would not introduce, re-introduce 
or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, 
bans, permits, prior authorization requirements, lic ensing requirements, and other restrictions having 
equivalent effect, that could not be justified under the provisions of the WTO Agreement, including 
measures referred to in paragraphs [171, 172 and 180].  He further confirmed that the legal authority 
of Ukraine to suspend imports and exports or to apply licensing or other requirements that could be 
used to suspend, ban, or otherwise restrict the quantity of trade would be applied from the date of 
accession in conformity with the requirements of the WTO Agreement, including Articles XI, XII, XIII, XIX, XX, and XXI of the GATT 1994, and the Agreements on Agriculture, Sanitary and 
Phytosanitary Measures, Import Licensing Procedures,  Safeguards and Technical Barriers to Trade.  
The Working Party took note of these commitments.    
- Customs valuation 
192. The representative of Ukraine said that Section XI, Chapters 46 and 47, of the new Customs 
Code No. 92-IV of 11 July 2002 and the Cabinet of Ministers Resolution No. 1375 "On Approval of 
the Procedure for Declaring the Customs Value of Goods that Move Across the Customs Border of 
Ukraine" of 28 August 2003, both of which had ente red into force on 1 January 2004, had replaced 
the previous valuation rules based on the Custom s Code of Ukraine of 12 December 1991.  He 
confirmed that Cabinet of Ministers Resolution No . 1598 of 5 October 1998 had remained in force 
and effect until 1 January 2004.  An English transl ation of the new Customs Code could be consulted 
at www.welcometo.kiev.ua
.  
193. The new valuation regime was governed by Articles 259-273 of the Customs Code of 
Ukraine, establishing the transaction value for the import of goods as the principal valuation method (Article 267) and the sequence for the applica tion of valuation methods in accordance with WT/ACC/SPEC/UKR/5/Rev.7 
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  the Agreement on Implementation of Article VII of  the General Agreement on Tariffs and Trade 1994 
(the Customs Valuation Agreement) in Articles 266 to  273.  A detailed examination of the provisions 
of the Customs Valuation Agreement and the corr esponding provisions of the new Customs Code was 
provided in document WT/ACC/UKR/110/Add.2, pag es 30-34.  The valuation provisions in the new 
Customs Code were, in his opinion, in full complian ce with the WTO Customs Valuation Agreement.   
194. Some Members stressed that the Interpretativ e Notes to the Customs Valuation Agreement 
were an integral part of the Agreement, and needed to be incorporated in full in national legislation.  
Specifically, a Member raised concerns about the transposition into Ukrainian legislation of the 
Interpretative Notes to Articles 9 and 15.4 of the Ag reement.  Moreover, Ukraine's legislation did not 
seem to provide the right of appeal to a higher authority within the Customs administration as an 
option to taking a matter to the courts, and Ukraine's practice regarding the publication of 
administrative rulings and judicial decisions did not appear to be in line with the requirements of 
Article 12 of the Customs Valuation Agreement.  Ukraine was also reminded that Article 7 of the 
Customs Valuation Agreement prohibited the use of arbitrary or fictitious values to determine the 
customs value; and that the Agreement contained critical provisions concerning the withdrawal of 
goods against surety with the final determinati on of customs value pending, the application of 
exchange rates, and protecting the confidentiality of in formation.  Concerns were raised with regard to 
the Customs Code's provisions on valuation on the basis of identical goods or similar goods, which 
included the criteria of "country of origin" and "ma nufacturer of the good" as factors to be considered 
in determining whether a good was identical or simila r.  Moreover, Ukraine's Customs Code appeared 
not to contain any reference to the use of Gene rally Accepted Accounting Principles (GAAP), and its 
provisions appeared to differ from the text of th e Agreement with respect to the definition of 
transactions value, lack of provisions for deduction from transaction value, deficiencies in the criteria 
for the use of transaction value between related parti es, lack of procedural protection for declarants 
when the declared value was rejected, gaps and differences concerning the valuation of royalties and 
licensing fees, as well as inconsistencies regarding the circumstances for using the "fallback method" 
of valuation.  Ukraine was asked to describe its procedures for dealing with imports of goods where 
the transaction value did not seem adequate or accurate.  
195. In reply, the representative of Ukraine said that the amendments to the Customs Code 
ensuring the integration of the Interpretative Notes in Ukraine's legislation had been adopted by the 
Verkhovna Rada on 22 December 2005 and published on  2 February 2006.  The amendments to the 
Customs Code would reconcile the Code's provi sions with those of the WTO Agreements, in 
particular with regard to the dete rmination of country of origin of goods, the determination of customs 
value, and the mandatory publication of court decisi ons on customs issues.  To ensure the application  WT/ACC/SPEC/UKR/5/Rev.7 
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  and the unambiguous interpretation of the Interp retative Notes, the State Customs Service had 
adopted Executive Order No. 74 "On the Appr oval of Methodological Recommendations for 
Application of Certain Provisions of the Customs C ode of Ukraine relating to Customs Valuation of 
Goods imported into the Customs Territory of Ukraine"  of 31 January 2007.  He confirmed that this 
Executive Order was a normative document, and that its text was as equally binding as the provisions 
of the WTO Customs Valuation Agreement found in other Ukrainian legal instruments.  Executive 
Order No. 74 of 31 January 2007 had been publis hed in the periodicals "Customs Newspaper" 
(No. 7/2007), "Customs Broker" (No. 2/2007) and "The Business: Legislation and Practice" 
(No. 3/2007).  Referring to the Interpreta tive Notes to Article 15.4 of the Customs 
Valuation Agreement, he said that Executive Order No. 74 had incorporated the Notes to Article 15.  
As for the incorporation in national legislation of the Notes to Article 9, he pointed to Article 17 
(Part 3) of the Law "On the Single Customs Tariff". 
196. He noted that the right to appeal decisions of the Customs authority was provided under 
Article 393 of the Customs Code.  Decisions of cu stoms offices subordinate to the regional customs 
administrations could be appealed to the regional customs administration, whose decisions could be 
brought before the State Customs Service.  Simulta neously, the appellant could also file a complaint 
with the local administrative court at the place wher e the valuation decision had been rendered.  In 
this case, the higher customs authority would termin ate its consideration of the complaint should the 
local administrative court accept the appeal.  The pr ocedure for appeal against the court's decision was 
determined by the Code of Administrative Violatio ns and other laws.  Moreover, the provisions for 
appeal procedures were fully reflected in the Am endments to the Customs Code (Article 264).  
Administrative decisions on valuation were at pres ent published in the periodicals "Customs Affair", 
"Customs Broker", "Customs Newspa per" and "Customs Parallel".  C ourt decisions were published in 
the periodical "Court Practice of the Supreme Court of Ukraine in Commercial Cases".  The Customs 
Code had been amended to stipul ate mandatory publication of administrative and court decisions on 
valuation.  From the date of accession, decisions of the courts – particularly in the area of customs 
valuation – would be placed on the Internet site of the State Customs Service.     
197. He added that Article 273 of the Customs Code stated that "arbitrary and non-credible values" 
could not be used to determine customs values.  Article 264 of the Code did not authorize the 
Customs Service to charge the importer the cost of  verification of the declared value, but simply 
stated that the Customs Service would not reimburse the importer for any additional expenses incurred by him or her for having to file supplem entary information with the Customs Service.  
The exchange rates used by the Customs Service were the rates established by the National Bank for 
the day of commencement of customs clearance.  Ar ticle 30 of the Law "On Information" contained a WT/ACC/SPEC/UKR/5/Rev.7 
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  general provision, which allowed conf idential business information to be disclosed by court order, in 
connection with criminal inves tigations conducted by law enforcement agencies and the tax 
administration, or if secrecy could endanger the life or health of the population – e.g. due to the poor 
quality of food products and cons umer goods.  Article 263 of the Cu stoms Code stipulated that 
confidential information could be used by the Cu stoms Service for customs purposes only, and could 
under no circumstances be disclosed without the declarant's permission.  
198. He acknowledged that the "country of origin" a nd "manufacturer of the good" criteria were 
not included in paragraphs 2(a) and 2(b) of Article 15 of the Customs Valuation Agreement.  
However, he noted that paragraph 2(d) of Article  15 stated that goods shall not be regarded as 
"identical goods" or "similar goods" unless they ha d been produced in the same country as the goods 
being valued, while Article 2(e) provided that goods produced by a different person shall be taken into 
account only when there were no identical goods or similar goods produced by the same person as the 
goods being valued.  Therefore, he held the view that the Customs Code's provision, which took into 
account "country of origin" and the "producer of goods" as criteria in determining whether the goods 
were identical goods or similar goods, was not in consistent with the provisions of the Customs 
Valuation Agreement.  
199. As for Ukraine's adherence to the GAAP, he sai d that the Law "On Accounting and Financial 
Reporting in Ukraine" ensured that enterprises est ablished in Ukraine used  accounting methods which 
did not contradict international financial reporting standards.  A TACIS project carried out in 2003-
2004 had confirmed that Ukraine's accounting sta ndards were based on international financial 
reporting standards.  The requirement to use the Generally Accepted Accounting Principles had been 
stipulated in the legislative act a dopting the Interpretative Notes.   
200. With regard to cases where the transaction value did not seem adequate or accurate, he 
referred to the sequence for application of valuatio n methods stipulated in the Customs Code.  He 
added that the Customs Service had set up a datab ase for searching and analyzing price information, 
which was used as a support tool for customs valua tion under methods two and three (identical or 
similar goods).  Ukrainian legislation also provided  for consultations between  the customs authorities 
and the declarant aimed at determining the customs va lue.  He confirmed that Ukraine did not use lists 
of products used to identify imports with a risk , or reference prices that could trigger further 
examination of the goods.  Ukraine did not have an y special procedures, incorporating lists of goods 
or the generation of test values, to address these si tuations.  He also confirmed that the Ukrainian 
Customs Service did not use the "Information Refere nce Book" of any other country.  He added that 
Article 271 of the Customs Code included provisions  for deductions from the transaction value which,  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 71 
 
 
  in his opinion, were in line with the requirements of  Article 5 of the Customs Valuation Agreement.  
Responding to a question, the representative of Ukra ine stated that, prior to accession, Ukraine would 
implement paragraph 2 of the Decision on Valuati on of Carrier Media Bearing Software for Data 
Processing Equipment (Decision 4.1 ). 
201. In response to a Member's concern about the compatibility of the minimum price provisions 
in Law No. 1877-IV "On State Support of Agriculture in Ukraine" of 24 June 2004 with the customs 
valuation method, as outlined in Article 273 of the Customs Code, the repre sentative of Ukraine said 
that the Law "On State Support of Agriculture in Ukraine" had not provided for the mandatory application of minimum purchase prices on importe d goods.  Minimum purchase prices had been used 
as an indicator for triggering market intervention ai med at supporting domestic agricultural producers.  
He emphasized that this provisional measure had b een aimed at preventing, or putting an end to, 
speculative or collusive pricing behaviour in the agricultural sector, in cases where standard State 
intervention procedures had been ineffective.  He stated that Law No. 401-V "On Amendments to the 
Law 'On State Support of Agriculture in Ukraine'" of 30 November 2006 had repealed the provisions on minimum purchase prices applicable to imports, as well as the provisions on the introduction of 
quotas on imports or exports.   
202. A Member expressed concerns about the Protocols of Cooperation signed between the State 
Customs Service and domestic meat importers.  Under the Protocols, Agreements with these 
importers might serve as basis for determining th e customs value of the meat imported by other 
importers (similar arrangements applied to fish).  This Member said that these arrangements appeared 
to violate GATT Article VII:2(a).  In response, th e representative of Ukraine said that these Protocols 
had not been registered in the Ministry of Justice and did not, therefore, establish mandatory rules for determining the customs value of these products.  In his view, these arrangements were aimed at 
simplifying the customs procedure and increasing coope ration.  He stressed that the customs value of 
goods was determined in accordance with the provis ions of the Customs Code (Articles 266-274) 
203. The representative of Ukraine confirmed that, as from the date of accession, Ukraine would 
apply the WTO provisions concerning customs valuation, including the Agreement on the 
Implementation of Article VII of the GATT 1994 an d Annex I (Interpretative Note) and paragraph 2 
of the Decision on Valuation of Carrier Media Bearing Software for Data Processing Equipment 
(Decision 4.1), providing that valuation of software was based on the value of the media.  He stated 
that Ukraine would not use any form of reference or minimum prices or fixed valuation schedules for 
the valuation of imports and that all methods of valuation used were in conformity with those WT/ACC/SPEC/UKR/5/Rev.7 
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  provided for in the WTO Agreement on the Implem entation of Article VII of the GATT 1994.  The 
Working Party took note of these commitments. 
- Rules of origin  
204. The representative of Ukraine said that Ukrain e's non-preferential rules of origin were 
governed by Section XII of the 2002 Customs Code , Articles 276 to 285.  The Code established the 
main criteria for determining the country of orig in for goods, while Resolution of the Cabinet of 
Ministers No. 1864 "On Approval of the Order of de termination of Country of Origin of a Good, 
Crossing the Customs Border of Ukraine" of 12 December 2002 laid down detailed rules.  Other 
relevant legislative acts included Resoluti on of the Cabinet of Ministers No. 1861 of 
12 December 2002, which approved the Procedure for the Verification of Certificates of the Ukrainian 
Origin of Goods, and Resolution of the Cabinet of Ministers No. 2030 of 27 December 2002, which 
approved the Schedule of Production and Technological Processes for Determining the Criterion of 
Sufficient Processing of Goods, and the Procedure for the Establishment and Application of the 
Criterion in Determining the Country of Origin of Goods.  The implementation of the provisions of 
Article 2(h) and Annex II, paragra ph 3(d) of the Agreement on Rules of Origin (i.e., the right of an 
importer, exporter or any person with a justifiable cause to seek an origin determination prior to 
shipment, delivered within 150 days and valid fo r three years, providing the facts and conditions 
underlying the assessment remain comparable) had b een ensured, in his view, through the adoption of 
Cabinet of Ministers Resolution No. 1443 "On Supplementing the Procedure for Identifying the 
Country of Origin of a Product Which is Moved Across the Customs Border of Ukraine" of 
28 October 2004.   
205. He added that Law No. 3269-IV "On Introducin g Changes to Some Legislative Acts of 
Ukraine" of 22 December 2005 had introduced chang es to Section XII of the Customs Code.  These 
changes stipulated the use of the change of  tariff heading criterion in accordance with the 
nomenclature, the ad valorem  criterion (Article 2(a) of the Agre ement on Rules of Origin), and the 
latest processing operation (cumulative principle).  The amendments also delineated preferential from 
non-preferential rules of origin.  In addition, th ese amendments regulated the country of origin 
determination of packaging that must be declared  separately from the goods, and the country of origin 
determination of components, parts and tools intende d to be used with machines, devices, units or 
vehicles (Article 9 and 7 of Section 1 of the Special Annex to the Kyoto Convention). 
206. A Member noted that an examination of the am endments to Section XI of the Customs Code 
had revealed that the amendment to Article 277 w as not specific enough to ensure implementation of 
the provisions of Article 2(h) and Annex II, paragra ph 3(d) of the Agreement on Rules of Origin.  In  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 73 
 
 
  reply, the representative of Ukraine pointed to  Cabinet of Ministers Resolution No. 1443 of 
28 October 2004, intended to ensure the observan ce of the aforementioned requirements.  This 
Resolution had taken effect on 1 January 2005. 
207. As to preferential rules of origin, these were governed by international treaties 
and Agreements concluded by Ukraine.  At presen t, these included the rules of origin of the CIS 
countries, adopted by the Council of Governments of the Commonwealth of Independent States on 
30 November 2000, and the rules of origin of the Free Trade Agreement between Ukraine and 
FYROM.  The rules of origin of CIS countries were based on the wholly-obtained or minimal 
processing criterion as well as, for processed goods, the substantial transformation criterion involving 
change of tariff heading (at the four-digit level of the Harmonized System) and/or ad valorem 
percentage requirements.  Imports from a CIS c ountry covered by the wholly-obtained criterion 
included mineral resources, products of plant orig in, animals and animal products, fish and fish 
products, products extracted from the sea bed, wast e and scrap, high technology products made in 
open space or on board spaceships owned or rented from the CIS country; or products manufactured exclusively from the materials indicated above.  Si mple assembly operations; the preparation of goods 
for sale or transportation; preservation during stor age or transport; mixing operations which did not 
result in an essentially different product; and the slaughter of cattle did not constitute sufficient 
transformation or processing.  Imports from a CIS country were deem ed to have undergone 
substantial transformation if the va lue added proportion exceeded 50 per cent.  As for residency rules, 
a product qualified for free trade treat ment if it was traded on the basi s of a contract/agreement signed 
between residents of CIS member-States or if it was imported from the territory of a CIS member-State by a natural person resident in another CIS me mber-State.  To be eligible for this treatment, 
goods could not leave the territory of member-Stat es, unless direct transportation was impossible due 
to the geographical location of member-States, or in  cases agreed upon with th e competent authorities.  
The rules included a provision on the right to request  prior assessment of origin.  The rules had been 
published in official gazettes and were also acces sible on the Internet.  The Customs Code included 
additional provisions concerning the confidentiality of information, the right of appeal against 
decisions of the Customs authorities in court, and the absence of retroactivit y, in accordance with the 
Constitution of Ukraine.   
208. Asked to clarify a reference to "particular  countries" and "particular goods" found in 
Articles 278 and 279 of the Customs Code, the repr esentative of Ukraine said  that the sufficient 
processing criterion for a specific good or a specific country (countries) was applied in accordance 
with the requirements of the Customs Code and Re solution of the Cabinet of Ministers No. 2030 of 
27 December 2002.  According to this Resolution, goods originating in countries with which Ukraine WT/ACC/SPEC/UKR/5/Rev.7 
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  had signed international Agreements regulating the pr ocedure for determining the country of origin of 
goods, the sufficient processing criterion was app lied in accordance with the provisions of 
these Agreements.  Whenever the sufficient pro cessing criterion had not been identified in the 
international Agreement, the provisions of Article s 279 and 280 of the Customs Code applied.  In 
accordance with the provisions of Article 279 of th e Customs Code, the Cabinet of Ministers had the 
authority to determine the criteria for sufficient pr ocessing for specific count ries or goods.  Pursuant 
to this Article, the sufficient processing criterion was determined by a change in the four-digit tariff 
heading, the ad valorem  rule, or the list of specific production or technological operations.  The list of 
products (determined by the Cabinet of Ministers pursuant to Resolution No. 2030 of 27 December 2002), for which the sufficient processing criterion was determined by specific production and technological operati ons, included products falling to HS Chapters 25 and 27 and HS 
Headings 2818, 3301, 3403, 4001, 4017, 7103, 7111 a nd 8702-8704.  If the Cabinet of Ministers did 
not establish rules for specific goods, then the su fficient processing criterion was determined by a 
change in the tariff heading.   
209. Asked about a mandatory requirement for certain imports to be accompanied by certificates of 
origin, the representative of Ukraine said that Ar ticle 282 of the Customs Code stipulated that 
certificates of origin were required for imports s ubject to preferential treatment by Ukraine; goods 
originating in countries which under the circumstan ces were subject to quantitative restrictions or 
other regulatory measures; stipulated in interna tional Agreements or in Ukrainian legislation 
pertaining to the protection of public health, the e nvironment, the rights of consumers, public order, 
State security, or other vital interests as outlin ed in the Constitution, including the ecological, 
economic and informational safety of Ukraine; or when the documents submitted for customs 
clearance did not contain any indication of orig in, or the customs authorities had good reason to 
believe the declared origin to be incorrect.  A certificate of origin was not mandatory for goods 
receiving MFN treatment.  Certificates of origin included an exporter's declaration (written statement) 
attesting the country of origin, as well as a statement by the Chambers of Commerce (or other competent authority) in the exporting country, confirming the validity of the information contained in the certificate.  In case the certificate of origin was not available, imports could be accompanied by a 
declaration of origin.  Article 284 of the Code stat ed that customs clearance and the release of goods, 
whose country of origin could not be determined reliably, could be effected without a certificate 
origin against payment of full duties.  The "comm on" rate of import duty was always levied on such 
imports not accompanied by certificates of origin.  However, importers could reclaim duty on goods enjoying preferential treatment by presenting the certif icate of origin retrospectively within one year 
from the date of customs clearance.  As for free zone s, rules of origin of goods imported from special 
economic zones were determined in accordance with  the procedure established by Article 18 of Law  WT/ACC/SPEC/UKR/5/Rev.7 
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  No. 2097-XII "On Single Customs Tariff" of 5 February  1992.  He confirmed that these rules were the 
normal rules of origin and that they applied to trad e exported from the zones to the rest of Ukraine.  
Moreover, with the adoption of Law No. 2505 "O n amending the Law of Ukraine 'On the State 
Budget of Ukraine for 2005' and Some Other Legal Acts" of 25 March 2005, the rules of origin would 
apply uniformly throughout the entire territory of Ukraine, including in any special economic zones.  
210. A Member considered the requirement to accompany imports subject to preferential treatment 
by a certificate of origin (as described in the preceding paragraph) punitive, as most of Ukraine's 
trading partners would be WTO Members eligible fo r "preferential" rates of  d u t y .   T h i s  M e m b e r  
sought a change in this "default option" so th at the higher "common" rates of duty would not 
automatically be applied.  Ukraine was asked to commit to alter its le gislation to provide that in the 
absence of adequate indication of origin, either through use of certificates or rules of substantial 
transformation, Ukraine's MFN rates would apply.   
211. The representative of Ukraine replied that its  "common" rates of duty had been largely 
equalized with the MFN "preferential" rates, and th at less than 5 percent of Ukraine's tariff lines were 
subject to "common" tariff levels that were highe r than corresponding "preferential" rates.  As a 
consequence, the change requested in Ukra ine's legislation was considered unnecessary.  
212. The representative of Ukraine confirmed that fro m the date of accession Ukraine's preferential 
and non-preferential rules of origin would comply  with the WTO Agreement on Rules of Origin, and 
that the requirements of Article 2(h) and Annex II,  paragraph 3(d) of the Agreement, which require 
provision upon request of an assessment of the or igin of the import and outline the terms under which 
it will be provided, would be est ablished in Ukraine's legal frame work prior to accession.  The 
Working Party took note of these commitments. 
- Other customs formalities 
213. Some Members stated that Ukraine's custom s clearance procedures were cumbersome and 
encouraged Ukraine to make further progress in the simplification and reform of its customs regime.  
A Member noted that importers were required to present a "certificate of goods examination" issued by the Ukraine Chamber of Comme rce and Industry or its regional department, determining the 
commodity nomenclature of the importation, and w ondered why this task could not be performed by 
customs officials.  This Memb er said that the use of non-governmental facilities to establish 
classification of imports was problematic in that th e normal protections of WTO provisions would not 
necessarily be observed, nor would the right to appe al to the customs authorities and an independent 
tribunal be guaranteed.  Ukraine was asked to e xplain why the Customs Service was not responsible WT/ACC/SPEC/UKR/5/Rev.7 
Page 76  
 
  for establishing the classification of imports and invited to indicate when the Customs Service would 
resume this function. 
214. In reply, the representative of Ukraine said that  the new Customs Code aimed at simplifying 
customs procedures.  He also pointed to the am endments made to the Law "On the Unified Fee 
Charged at the Entry Points through the State Border of Ukraine", which simplified customs 
procedures and optimized the customs clearance pro cess.  He stressed that the Customs Service was 
the main body responsible for determining the comm odity classification of goods and its decisions on 
the classification of goods were binding on co mpanies and citizens (Article 313 of the new 
Customs Code).  In cases where the customs official  and the importer (declarant) held differing views 
on the appropriate code, the declarant could appeal to  a higher body within the Customs Service or to 
the courts.  Importers might also seek the Chambe r of Commerce's opinion on the classification of 
goods (expert opinion) in case of disputes with the Customs Service or if the classification was a 
complex technical matter – if they so wished – but it was no longer mandatory to do so.  After 
receiving a written request, the Chamber of Trade a nd Commerce and its regiona l divisions identified 
the appropriate HS Code pursuant to Law No . 671 "On Chambers of Trade and Commerce in 
Ukraine" of 2 December 1997.  The methodological and expert documents issued by the Chamber 
within its sphere of competence were mandatory on  the entire territory of Ukraine.  Therefore, the 
Chamber's expert opinion on the classification of im ports would be taken into account by the Customs 
Service, if an importer chose to provide one.  The right of appeal to the Ukrainian customs authorities, 
or to any State authority, was guaranteed in accordance with standard procedures.  
215. The representative of Ukraine confirmed that th e classification of goods for customs purposes 
would be made strictly according to the recomme ndations of the World Customs Organization, and 
that the Chamber of Commerce's opinion on the cl assification of goods (expert opinion) was no longer 
required to obtain an import or export licence or for any other mandatory customs operation.  The 
Working Party took note of these commitments. 
- Pre-shipment inspection 
216. Noting that Ukraine did not require mandatory pre-shipment inspection of goods, some 
Members stated that Ukraine, in the event that pr e-shipment inspection services would be employed in 
the future, would need to ensure  that such services would be carried out in observance of WTO 
provisions, e.g., in the application of fees and ch arges for services rendered,  other WTO requirements 
in customs processing, and in providing a right of ap peal to the Government of the decisions of pre-
shipment inspection entities.    WT/ACC/SPEC/UKR/5/Rev.7 
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  217. The representative of Ukraine confirmed that if pre-shipment inspection requirements were to 
be introduced in the future, such requirements wo uld be temporary, and would comply with the 
requirements of the WTO Agreement on Pre-ship ment Inspection and other WTO agreements.  
Ukraine would ensure that pre-shipment inspecti on enterprises operating on its  behalf complied with 
the provisions of the WTO Agreement, including  the Agreements on Import Licensing Procedures, 
Customs Valuation, Technical Barriers to Trade, the Application of Sanitary and Phytosanitary 
Measures, Agriculture, Rules of Origin and the GATT 1994 [and that its application would be on an 
MFN basis vis-à-vis all trading partners].  Charges and fees of pre-shipment enterprises would be 
consistent with Article VIII of the GATT 1994 and Ukraine would ensure that the requirements and 
procedures of such entities would comply with the transparency and confidentiality requirements of 
the WTO Agreements, including Article X of the GATT 1994.  Decisions by such firms could be 
appealed by importers in the same way and throu gh the same procedures as administrative decisions 
taken by Ukraine.  The Working Party took note of these commitments. 
- Anti-dumping, countervailing duties and safeguard regimes 
218. The representative of Ukraine said that Law No. 2097-XII "On Single Customs tariff" of 
5 February 1992 included general provisions for th e application of anti-dumping, countervailing and 
safeguard measures.   
219. Detailed provisions to implement the anti- dumping regime were laid down in Law 
No. 330-XIV "On Protection of National Producer Fr om Dumped Imports" of 22 December 1998, as 
amended by Law No. 1595-III of 23 March 2000 and Law No. 860-IV of 22 May 2003.  The 
amendments were of editorial nature.  Subse quently, Law No. 3027-IV "On Introducing Changes to 
the Law of Ukraine "On Protecting the Domestic  Goods Producers Against Dumping Imports" had 
come into effect on 30 December 2005 amending previ ously existing legislation in this area.  This 
amended legislation did not require any additi onal implementing regulations.  Anti-dumping 
procedures were initiated by a domestic producer, or  its labour or trade union, filing a complaint on 
behalf of the domestic industry with the Minist ry of Economy.  The complaint should include 
evidence of dumping and injury, and establish a ca usal link between the dumped imports and the 
injury to the domestic industry.  The Inter governmental Commission on International Trade 
considered the complaint, as well as the recommenda tions of the Ministry of Economy, and passed a 
ruling on whether it was appropriate to conduct an investigation.  Anti-dumping investigations were 
carried out by the Ministry in cooperation with the State Customs Service and the Intergovernmental 
Commission on International Trade.  Decisions to apply anti-dumping duty, which was the only WT/ACC/SPEC/UKR/5/Rev.7 
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  remedy provided for by law, were promulgated by the Interdepartmental Commission on International 
Trade.  Anti-dumping measures imposed during 2000-2005 are described in further detail in Table 17.   
220. He added that Ukraine's anti-dumping legislation was based on the Agreement on 
Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 and, in his 
opinion, in compliance with the Agreement.  He stated that Ukraine had never been accused of 
violating WTO norms and requirements in the app lication of anti-dumping measures.  However, the 
de minimis  thresholds with respect to the volume of dum ped imports were higher in current legislation 
than the thresholds stipulated in  the Agreement as these thresholds were based on the percentage of 
volume of consumption.  The implementa tion of several provisions related to de minimis in the Law 
was linked to Ukraine's entry into the WTO, notably  its Article 16, Part 4;  and Article 12, Part 9 
(paragraph 2) and Part 7.  In response to a query  from a Member whether Ukraine had not established 
a practice to inform the authorities in the exporti ng country of the initiation of an anti-dumping 
investigation, and only intended to do so upon accession to the WTO, the representative of Ukraine 
replied that the Law provided for mandatory notifica tion to the authorities in the country of export of 
the initiation of an anti-dumping investigation.  In practice, the Ministry of Foreign Affairs provided 
such notification by informing the relevant author ities in foreign countries.  He confirmed that no 
anti-dumping duty would be imposed if the imports of a given product constituted less than 3 per cent 
of the total import volume of this product.  In response to a specific question, he confirmed that 
Ukraine applied the principle of the lesse r duty in its anti-dumping investigations. 
221. Law No. 331-XIV "On Protection of National Industry Against Subsidized Imports" of 
22 December 1998 established detailed provisions fo r the application of countervailing measures.  
This Law was based on the Agreement on Subsidi es and Countervailing Measures.  As with anti-
dumping actions, investigations we re conducted by the Ministry of  Economy in cooperation with the 
State Customs Service and the Interdepartmental Co mmission on International Trade.   However, no 
countervailing duty cases had been initiated or pursued under this legislation since 1998.  
222. The representative of Ukraine said that Law No . 332-XIV "On the Application of Safeguard 
Measures Against Imports to Ukraine" of 22 D ecember 1998 laid down detailed provisions for the 
application of safeguard measures.  Safeguard  measures were applied by decision of the 
Interdepartmental Commission on International Trad e following investigations conducted by the 
Ministry of Economy.  Completed and ongoing safeguard  investigations are enumerated in Table 18.  
Imports could be made subject to surveillance if the safeguard investigation failed to detect any injury 
to the domestic producer, but the threat of injury was deemed to persist.  In such cases, the volume 
and value of imports would be monitored through non-restrictive automatic import licensing.  His  WT/ACC/SPEC/UKR/5/Rev.7 
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  authorities had reviewed the consistency of Law No. 332-XIV of 22 December 1998 with the 
requirements of the Agreement on Safeguards and had found most of the provisions to be in 
compliance with the Agreement.  However, some of  the provisions of the Law had been inconsistent, 
notably its Article 13, paragraph 3 which recognized that factors other than increased imports could 
cause injury but did not require that injury from  these other causes not be attributed to increased 
imports, as required in Article 4.2 of the Agreem ent on Safeguards; and Chapter IV, which provided 
for a "Surveillance Measure" if the Ministry establishe d a threat of serious injury in the course of the 
investigation - by necessity prior to a final dete rmination - a measure which had no counterpart in 
the Agreement.  The provisions of Article 16 had not  complied fully with the provisions of Article 5.1 
of the Agreement on Safeguards.  Moreover, in applying definitive measures, Article 16.3 had 
required the Commission to specify the countries, which was not consistent with Article 2.2 of 
the Agreement, although Article 21 had exempted  developing WTO Members from this provision.  
Articles 18 and 19 of the Law had also needed to be revised to make the terms and procedures for 
review and liberalization of safeguard  measures consistent with Article  7 of the Agreement.  In this 
connection, the Law "On Introducing Changes to th e Law of Ukraine "On Application of Safeguard 
Measures Against Imports to Ukraine" had subse quently come into effect on 25 November 2005.  
This amended legislation did not require  any additional impl ementing regulations. 
223. Some Members noted that some of the basic concepts in Law No. 330-XIV "On Protection of 
National Producer from Dumped Imports" of 22 December 1998, Law No. 331-XIV "On Protection 
of National Industry Against Subsidized Impor ts" of 22 December 1998, and Law No. 332-XIV of 
22 December 1998 did not seem to be fully in lin e with the WTO Agreement on Implementation of 
Article VI of the GATT 1994, the Agreement on Sa feguards, and the Agreement on Subsidies and 
Countervailing Measures.  While in many cases this could possibly be due to translation problems, 
confusion might also arise about the meaning of  the concept itself.  Noting the passage of new 
legislation, a Member reserved the right to make further comments upon review of the new anti-
dumping and safeguard texts.  This Member also not ed that legislation would be necessary to bring 
Law No. 331-XIV "On Protection of National Industry Against Subsidized Imports" of 
22 December 1998 into compliance with WTO provis ions.  In reply, the representative of Ukraine 
said that Ukraine had taken this Member's concer ns into account in the amendments to existing 
relevant legislation. 
224. Some Members highlighted a number of difficulti es experienced in connection with Ukraine's 
implementation of safeguard measures.  Concer ning safeguards taken in 2000 on imported plates, 
sheets, films and other articles of polyurethane, Me mbers noted late receipt of information which in 
addition had been insufficient to prove a surge in impor ts, the injury to industry, and the causal link.  WT/ACC/SPEC/UKR/5/Rev.7 
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  Moreover, the protective quotas had been set at appr oximately 2.5 times below the average of imports 
in the last three representativ e years, which was not consistent with Article 5 of the 
Safeguards Agreement.  These Members requested that this and other safeguard measures, and 
practices not corresponding to WTO rules, be elim inated as soon as possible.  A Member requested 
information on the current status of anti-dumpi ng measures affecting electric filament bulbs. 
225. In reply, the representative of Ukraine not ed that imports of polyurethane had caused 
considerable injury to domestic producers and, specifically, resulted in a 33 per cent decline in 
domestic production of polyurethane.  This effect had been established by a special investigation.  
He noted that the application of special measures to imports of polyurethane had been terminated on 
3 October 2003 (Decision No. SP-83/2003/52-49 of the Intergovernmental Commission on International Trade).  At present, Ukraine applied sa feguard measures to imports of five items, four of 
them were subject to quotas and one item to an a dditional duty.  More than 92 per cent of the imports, 
prior to the introduction of safeguards, originated in non-WTO Members.  As for electric filament 
bulbs, he said that the anti-dumping measures a ffecting this product would be applied until 
15 January 2008.  He added that the review of  applied anti-dumping measures was regulated by 
Articles 18-22 of the Law "On the Protection of Domestic Producers Against Dumping Imports". 
226. [The representative of Ukraine confirmed that [, from the date of ac cession,] Ukraine would 
not apply any anti-dumping, countervailing or safeguard measure until it had notified and 
implemented appropriate laws in conformity with  the provisions of the WTO Agreements on the 
Implementation of Article VI, on Subsidies and C ountervailing Measures, and on Safeguards.  In the 
elaboration of any legislation concerning such anti-dumping, countervailing and safeguard measures 
Ukraine would ensure their full conformity with the relevant WTO provisions, including Articles VI 
and XIX of the GATT 1994 and the Agreements on th e Implementation of Article VI, the Agreement 
on Subsidies and Countervailing Measures and the Agre ement on Safeguards.  After such legislation 
was implemented, Ukraine woul d also apply any anti-dumping duties, countervailing duties and 
safeguard measures in full conformity with the relevant WTO provisions.  The Working Party took 
note of these commitments.] 
[The representative of Ukraine confirmed that fro m the date of accession Ukraine would apply any 
anti-dumping, countervailing or safeguard measure  in full conformity with the relevant WTO 
provisions, [including] [particularly with] th e provisions of the WTO Agreements on the 
Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards.  
Ukraine would amend upon accession its legislation concerning anti-dumping, countervailing and 
safeguard measures to ensure full conformity with the relevant WTO provisions, and would notify to  WT/ACC/SPEC/UKR/5/Rev.7 
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  the WTO of the said amendments.  [He also confirmed that Ukraine would notify and provide copies 
of its legislation in these areas, including any implementing regulations, to the relevant WTO 
Committees upon accession.] The Working Party took note of these commitments.] 
B. EXPORT REGULATIONS 
- Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports and minimum export prices 
227. The representative of Ukraine said that export duties had been introduced on the basis of 
Laws Nos. 180/96- ВР "On Export Duty on Live Cattle and Hides" of 7 May 1996; 1033-XIV "On 
Export Duty Rates for Seeds of Some Oil Cr ops" of 10 September 1999, as amended by Law 
No. 2555- ІІІ of 21 June 2001, and Law No. 216-IV "On Export Duty on Ferrous Waste and Scrap" of 
24 October 2002.  The products c overed and the corresponding rates of duty at present are listed in 
Table 19(a).   
228. Some Members stated that Ukraine's export duties were very high, with a strong trade-
distorting impact, and in some cases prohibitive for tr ade.  A Member raised pa rticular concerns about 
the export tax on ferrous scrap.  Another Member noted  that Ukraine appeared to apply a TRIM in the 
meaning of paragraph 2(c) of the Annex to the Agreement on Trade-Related Investment Measures by 
granting an exemption from export duties to agricultural producers, contingent on the production of certain agricultural commodities.  This Member stated that Uk raine was expected to achieve 
conformity with its future obligations under the TR IMs Agreement.  Ukraine was also requested to 
continue phasing out its export duties, so that th ese would be eliminated by the date of Ukraine's 
accession to the WTO, and thereby allowing Ukrain e to commit not to apply export duties as a 
Member of the WTO.  Some developing country Me mbers, on the contrary, had a very positive view 
of export duties as a developmental instrument.  Other Members noted that the imposition of export 
tariffs was not inconsistent with WTO rules. 
229. In reply, the representative of Ukraine stated th at export duties per se were consistent with the 
WTO Agreements, but he acknowledge d that high export duties could act as trade barriers and hence 
needed reduction.  The export duty on oilseeds ha d resulted in increased capacity utilization among 
seed processors and higher domestic output of oil, ma rgarine, special fats and mayonnaise.  As for 
live animals and hides and skins, he noted that the consumption of meat and meat products had 
declined substantially in Ukraine in the 1990s to the detriment of domestic producers.  The 
introduction of an export duty on hides had resulted in  a substantial improvement in the structure of WT/ACC/SPEC/UKR/5/Rev.7 
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  Ukraine's exports of hides.  Ukraine recognized  the negative impact the export duties had on 
investment and bilateral trade.   
230. With regard to the TRIM-related concern raised  by a Member, he stressed that agricultural 
producers, which were legal entities, were allowe d to export live cattle (as specified in Law 
No. 180/96-VR of 7 May 1996) without payment of export duty, except for young cattle weighing 
350 kg or less and hides from their own production.   
231. As for the specific rates of export duties, he confirmed that pursuant to Law No. 2773-IV 
"On Amending the Law On Export Duty Rates fo r Seeds of Some Oil-Yielding Plants" of 
7 July 2005, Law No. 356-V "On Amendment of the Law of Ukraine 'On Export Duty for Live Cattle 
and Leather Raw Materials'" of 16 November 2006,  Law No. 400-V "On Amendment of the Law of 
Ukraine 'On Export Duty for Waste and Scrap of Ferrous Metals'" of 30 November 2006 and Law 
No. 441-V "On Export Duty Rates for Scrap of Ferr ous and Non-Ferrous Meta ls and Semi-Finished 
Products Manufactures with their Use" of 13 Dece mber 2006, new rates of export duties would be 
applied from the date of Ukraine's accession to the WTO.  In particular, (i) the export duty on oilseeds 
would be reduced to 16 per cent upon accession and th en to 10 per cent, through one per cent annual 
reductions; (ii) the export duty on "live bovine anim als" and "live sheep and goats" would go down to 
50 per cent upon accession and then to 10 per cent , through five per cent annual reductions; 
(iii) the export duty on hides (cattle hides, sheep a nd lamb skin, pigskin) would be brought down from 
30 to 20 per cent, through 1 per cent annual reducti ons; (iv) the export duty on ferrous metal waste 
and scrap would be reduced to 10 € per tonne ov er a six year period starting from the date of 
accession; and (v) the export duty on non-ferrous me tal scrap would be reduced to 15 per cent but not 
less than 0.2 € per kg over a five year period starting from the date of accession.  A detailed timetable for these reductions is provided in Table 19(b).  
232. Some Members noted that Ukraine had also established minimum "indicative" export prices 
for a wide range of goods, and requested Ukra ine to explain why this measure should not be 
considered an export restriction, or related to export restrictions.  A Member questioned whether these 
minimum export prices did not act to create artificially low internal prices for exportable goods.  This Member also noted that these minimum export pr ices appeared to conflict with Article XI of the 
GATT 1994.  Another Member noted that products subject to minimum indicative prices also seemed 
to be subject to export contract registration re quirements and questioned the rationale for such a 
measure. 
233. The representative of Ukraine replied that D ecree of the President No. 124/96 "On Measures 
to Improve the Market Pricing Policy in the Field of Foreign Economic Activity" of 10 February 1996  WT/ACC/SPEC/UKR/5/Rev.7 
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  had established indicative prices for Ukrainian expor ts (invalidating Decree of the President No. 691 
of 18 November 1994).  The Commercial Code No. 436-IV of 16 January 2003, which had entered 
into force on 1 January 2004, had maintained the lega l basis to stipulate indicative prices (Article 189, 
clause 4).  In addition, Article 29 of the Law "On Foreign Economic Activity" stipulated that the 
implementation of indicative import and export prices might take place in response to discriminatory or unfriendly actions of other States, customs uni ons or economic groups.  Ukraine would not apply 
such measures except in conformity with the WTO Agreement.   
234. Indicative prices were established for Ukrainian exports subject to (i) quotas or licensing in an 
importing country, to ensure that Uk rainian exports were sold at the estimated market price prevailing 
in the foreign market and to avoid the imposition of trade-restrictive measures; (ii) "special regimes", 
i.e., price undertakings by Ukraine to allow th e suspension of anti-dumping proceedings affecting 
Ukrainian exports; (iii) special import procedures eff ective in Ukraine, i.e., international bidding or 
other similar procedures and advance import deposits in  banks, as stipulated in Article 19 of the Law 
"On Foreign Economic Activity"; (iv) special pr ocedures according to Article 20 of the Law "On 
Foreign Economic Activity"; (v) anti-dumping action in foreign markets – to ensure that Ukrainian 
producers set prices at a level consistent with th e estimated price effectiv e in the export market; 
(vi) requirements ensuing from Ukraine's interna tional commitments – for instance the Agreement on 
Suspending the Anti-dumping Investigation on Certain Cut-to-length Carbon Steel Plate.  He added 
that special import procedures, as described in item (iii) above, were not applied in Ukraine and noted 
that the new Law "On Foreign Economic Activity" did not provide for any such special import 
procedures.  Producers, wholesalers and processors were  free to sell their products to exporters at any 
price, including at prices lower than the indicative pr ice.  He confirmed that the list of cases governing 
the application of indicative prices, as list ed in this paragraph, was exhaustive. 
235. In his view, Article XI:I did not apply to restri ctions applied temporarily to prevent a serious 
shortage of products of critical importance to an exporting country.  The Ministry of Economy 
established the indicative prices based on analytical input from the State Information and Analytical 
Centre for External Commodity Markets Monitoring  (Derzhzovnishinform), as well as the customs, 
fiscal and statistical State bodies, banking, inform ation and other instituti ons and organizations.  
Indicative prices were set in consultation with lead ing exporters.  He noted that indicative export 
prices were not aimed at creating low internal pri ces for exports, as these prices were not related to 
trade on the domestic market.  Indicative export pr ices guaranteed the sale of Ukrainian products at 
the estimated cost, which was set at the destina tion market.  Since sellers of sensitive Ukrainian 
products did not always set their prices according to  the average market pric e, they were likely to 
become subject to trade-restrictive measures imposed  by importers.  Indicative export prices were set WT/ACC/SPEC/UKR/5/Rev.7 
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  to avoid the application of trade-restrictive meas ures against Ukrainian exporters, while preserving the 
existing market outlets for domestic producers.  Specifically, the indicative prices on ferrosilicium, 
ferrochrome silicon, ferromagnesium silicon, carba mide, rolled steel, heavy sheet rolled metal, 
ammonia and ferro-concrete rein forcements were due to anti-dumping measures taken by foreign 
trading partners, while for agricultural products the indicative prices had been introduced to prevent a 
decrease of customs value and to ensure effectiv e implementation of Ukraine's export duties.  He 
added that indicative export prices were implemente d only when necessary.  The indicative prices in 
force in June 2007 are listed in Table 20.  Indica tive prices were reviewed monthly, and updated 
information could be found on the website www.me.gov.ua.   
236. With regard to export contract registration, he said that not all goods requiring such 
registration had been subject to indicative prices.   Presidential Order No. 1003/2005 "On Considering 
Invalid Some Orders of the President of Ukrain e" cancelling the registration requirement had come 
into force on 12 July 2005.  Thus, Ukraine no longer maintained export contract registration 
requirements.   
237. A Member noted that the system of minimum indicative export prices placed the onus on the 
exporter to justify why products should be sold at a price that did not coincide with the applicable 
indicative price.  Thus, products could not be expo rted if the government did not agree with the 
exporter's justification.  Some Members stated that Ukraine should eliminate its minimum export 
prices (or approval requirements in relation to export prices that do not meet the minimum indicative 
export price requirements) by the date of accession,  and commit not to apply or revert to minimum 
export prices after accession, thereby ensuring co nformity with Article 4 of the Agreement on 
Agriculture and Article XI:I of the GATT 1994. 
238. Some Members had asked Ukraine to negotiate  bilaterally to reduce its export duties on 
ferrous and non-ferrous scrap metal in the context of accession to the WTO.  In their view, the results 
of such negotiations would form part of the ba lance of commitments and concessions in Ukraine's 
terms of accession.  These Members emphasized that  if Ukraine subsequently increased these export 
duties above the commitment level, it would distur b the balance of concessions established in the 
bilateral and multilateral negotiations for WTO accessi on, and these Members would have the right to 
take appropriate action to rebalance the concessi ons.  Some other Members stated that this was 
without prejudice to their views in respect of the status and legality of export taxes in the framework 
of WTO Agreements. 
239. [The representative of Ukraine confirmed th at, from the date of accession, Ukraine would 
apply export duties, export restrictions as well as internal regulations and taxes applied on or in  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 85 
 
 
  connection with exportation in c onformity with the WTO Agreement, in particular with Article I  of 
the GATT 1994 and Article 11 of the Agreement on Safe guards.  He further confirmed that Ukraine 
would reduce export duties in accordance with the Li st of Concessions and Commitments annexed to 
the Protocol of Accession and that the List of  Concessions and Commitments included all export 
duties applied by Ukraine.  He also confirmed th at Ukraine would not introduce new, reintroduce or 
increase export duties, nor introduce or maintain internal taxes applied on or in connection with 
exportation in excess of those imposed on like produc ts destined for internal sale, unless justified 
under an exception of the WTO Agreement.  In add ition, he confirmed that Ukraine would not resort 
to any other measures or practices that restrict expor ts in ways that are not in conformity with the 
WTO Agreement, and that it will act swiftly to bring any such other measures or practices in 
compliance with the WTO Agreement.  The represen tative of Ukraine also confirmed that from the 
date of accession, Ukraine will not apply any oblig atory minimum export prices.  The Working Party 
took note of these commitments.] 
[The representative of Ukraine confirmed that at present export duties were applied only to the goods 
listed in Table [19(a)].  Ukraine would reduce progressively the export duties listed in Table [19(b)] 
according to the timetable indicated.  After ac cession to the WTO, Ukraine would apply such 
measures only in accordance with the provisions of the GATT 1994.  He further confirmed that the current duties and any changes in their application would be published in the Official Gazette.  [The 
representative of Ukraine also confirmed that from the date of accession, Ukraine will not apply any 
obligatory minimum export prices.]  The Workin g Party took note of these commitments.] 
- Export restrictions 
240. The representative of Ukraine said that Law No. 959-XII "On Foreign Economic Activity" of 
16 April 1991 allowed quantitative export restricti ons to be introduced (i) in the event of a 
considerable imbalance in the internal market, pa rticularly of agricultural goods, fish and fish 
products, foodstuff and priority industrial goods, as well as other goods of vital importance to 
Ukraine; (ii) to protect human, animal or plant lif e or health; public morals; the environment; national 
treasures of artistic, historic or archaeological value;  or national security; (iii) on exports of precious 
metals, except for banking metals (Table 21(b)); (iv) for the protection of intellectual property, 
including patents, trademarks and copyright; (v) to fulfil Ukraine's obligations under international 
treaties; or (vi) in the implementation of safeguard measures.  In his view, these provisions were in accord with the situations foreseen in Articles XI, XIX, XX and XXI of the GATT 1994 and the TRIPS Agreement.   WT/ACC/SPEC/UKR/5/Rev.7 
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  241. He added that Ukraine primarily regulated expor ts through the application of export duties on 
some products, as noted above.  In addition, Ukra ine prohibited exports of  scrap non-ferrous metal 
pursuant to Law No. 619-XIV "On Scrap Metal" of 5 May 1999 (Table 21(a)).  He reiterated that 
Article XI:1 of the GATT 1994 did not apply to bans or restrictions on exports applied temporarily in 
order to prevent a serious shortage  of products of critical  importance to an expor ting country.  Exports 
of scrap metals generated by Ukraine's military, as well as exports of assembled parts/units of 
machines, ships, vessels, military equipment and ra ilway rolling stock, were not allowed for security 
reasons.  Parts/units in a disassembled state could, however, be exported as scrap.  He confirmed that 
no ban on the export of copper ore existed in Ukra ine.  Article 9 of th e Law "On Scrap Metals" 
prohibited the export of scrap non-ferrous metals, pr imary metallurgical products in the form of 
ingots, blocks, slices and other semi-processed produc ts of crude copper (including anodes) and scrap 
metal obtained after disassembling military equipment.   He added that voluntary export restraints 
affecting the exportation of meta l products were currently in place.  These measures would be 
removed upon accession, as indicated in Table 21(d).   
242. The representative of Ukraine said that an activ ity licence was needed to  export narcotics, 
psychotropic substances and precursors; laser-readab le discs and equipment for laser-readable discs, 
and polycarbonate for the production of optical info rmation storage devices; cryptosystems and means 
for cryptographic protection; and holographic protection elements (Table 10(a)).  Goods subject to export licensing included (i) precious metals; (ii) cer tain types of rolled flat metal from carbonic steel, 
hot rolled, without electrolytic or other metal cove ring, not in rolls, and more than 150 mm width, 
exported to the United States; (iii) certain types of roll ed flat metal, alloyed and plain, and certain long 
steel products exported to the EU; as well as (iv) o il and natural gas of Ukrainian origin; (v) optical 
polycarbonates for the production of discs for laser r eading systems, equipment for the production of 
discs for laser reading systems; (vi) products, wh ich might contain ozone-depleting substances and 
imported in aerosol packaging; (vii) products wh ich might contain ozone-d epleting substances; and 
(viii) ozone-depleting substances.  For some of th ese products, the exporter was also required to 
receive prior approval from the relevant administra tive agency.  In addition, depending on the needs 
for ferrous scrap metal, the Cabinet of Ministers could impose export restrictions.  Precious metals 
were also under export licence.   He added that so far no licence for the export of gold and silver had 
been issued as none had been requested.  As for the export control measures listed in items 
(ii) and (iii), these had been imposed in complia nce with Ukraine's international Agreements 
negotiated with trading partners a nd would be repealed upon the Agre ements' termination.  The export 
licenses were issued to control exports, but were  not restrictive in nature.  Quantitative export 
restrictions and export licensing requirements are listed in Tables 21(a)-(d) and 22(a)-(b).   WT/ACC/SPEC/UKR/5/Rev.7 
 Page 87 
 
 
  243. With regard to the restrictions on precious  metals, alloys and stones, some Members 
expressed doubts whether the measures on gold and s ilver, much less on other precious metals and 
stones, were significant measures of currency control in Ukraine.  Ukraine was, therefore, requested 
to eliminate prior approval and subsequent li censing requirements applied on the export of these 
products.   
244. The representative of Ukraine replied that, pur suant to Law No. 360-5 "On Amendments to 
the Law "'On Foreign Economic Activity'" of 16 No vember 2006, all measures listed in Table 21(b), 
other than those affecting gold a nd silver, had been eliminated.   
245. Some Members requested full information i ndicating the basis on which Ukraine would 
assess that a serious shortage of products of crucial importance to Ukraine continued to exist.  Ukraine 
should also detail the measures applied to domestic producers (to justify measures under 
Article XX(g)) and any government stabilizati on plans in place (to justify measures under 
Article XX(i)).  Unless such justifications coul d be provided, Ukraine's export restrictions on non-
ferrous metals and scrap metal would need to be eliminated by the date of accession.  Some Members noted that the export ban on non-ferrous scrap had be en in place for five years, and considered the ban 
clearly WTO inconsistent.  Moreover, the Governme nt of Ukraine appeared to have suspended the 
issuance of licenses for ferrous scrap in February 2004, effectively halting the exportation of scrap.  
A Member requested Ukraine to revoke – prior to  accession – the provision for imposing restrictions 
on the export of ferrous metal scra p by the Cabinet of Ministers, depending on the need for ferrous 
scrap.  This Member sought the elimination of all remaining bans on the export of scrap metals and 
copper ores – including scrap metals generated by th e military – by the date of accession, regardless 
of whether or not they were intended for processi ng abroad followed by subsequent importation.  
A Member noted that, should the export ban on non-fe rrous scrap be substituted with an export duty, 
the level of this duty must not be prohibitive and fo rm part of Ukraine's schedule to eventually phase 
out all export duties.    
246. The representative of Ukraine replied that non -ferrous metal scrap, which constituted a raw 
material for Ukraine's metallurgy industry, was in  critically short supply.  Ukraine had no other 
domestic source of raw material for most non-ferrous  metals.  He added that all contracts for the 
exportation of metal scrap were subject to regist ration pursuant to the Law "On Scrap Metal".  
Ukrainian exports of ferrous scrap had not been su spended, but re-registration had been required for 
all registered and ongoing export contracts for ferrous  scrap in February 2004.  Exports of scrap metal 
from Ukraine had averaged 2,450,000 tonnes in 2004.  He stated that there were no restrictions 
applying to the export of ferrous scrap, other than  the export duty of €30 per tonne, which would be WT/ACC/SPEC/UKR/5/Rev.7 
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  subject to gradual liberalization, as provided fo r in Table 19(b).  The representative of Ukraine 
confirmed that Law No. 400-V "On Amendment of the Law of Ukraine 'On Export Duty for Waste 
and Scrap of Ferrous Metals'" of 30 November 2006 had provided fo r the elimination of the export 
ban on ferrous metal scrap as "giv e-and-take" raw materials and the elimination of the export ban on 
scrap non-ferrous metals (to be replaced by export duti es).  He stated that Ukraine would eliminate the 
export ban on non-ferrous scrap by the date of acces sion and intended to substitu te it by export duties, 
as listed in Table 19(b).   
247. Referring to the quota regime governing the export of sugar, a Member noted the existence of 
a B quota for sugar, which, in his view, amounted to a restriction that stipulated how sugar must be 
exported, while also affecting the destination of exports.  Since this was inconsistent with both 
Article XI and Article I of GATT 1994, Ukraine was asked to eliminate the B quota by the date of 
accession and, accordingly, repeal Law No. 758 "On the State Regulation of Sugar Production and 
Sale" of 17 June 1999.  
248. The representative of Ukraine replied that an A quota had determined the production of 
refined sugar for sale on the domestic market, while  a B quota had been intended for supplies outside 
Ukraine under international contracts.  After fu lfilling their obligations under the A and B quotas, 
sugar owners (business entities operating in the suga r market) had been free to determine the volume 
of sugar intended for exports (C quota).  The size of the A quota for the period 1 September 2005 – 1 September 2006 had been set by the Government at  1,790 thousand tonnes.  He confirmed that Law 
No. 403-V of 30 November 2006 had abolished the B and C quotas (see the section "Agricultural 
Policies").   
249. A Member asked the representative of Ukraine to explain his Government's recent imposition 
of export quotas and licenses on the export of wheat, corn, and barley out of Ukraine.  The sudden imposition of these measures had severely disrupted trad e.  This Member also noted that even when 
licenses for exports were established, the administ ration of those quotas had resulted in trade being 
halted and stores of grain rotting in ports.  This Me mber had seen no evidence of a shortage of these 
commodities (currently or in the foreseeable future) in Ukraine's domestic market.  This Member 
could see no WTO justification for these measures, and asked the Government of Ukraine to 
immediately terminate their application. 
250. In response, the representative of Ukraine said that to prevent negative developments, and 
taking into account the level of wholesale grain re sources for 2006/2007, the Cabinet of Ministers had 
authorized an export quota on wheat (and a wheat/rye mix) of 3,000 tonnes; a quota on barley of 600,000 tonnes; a quota on corn of 500,000 tonnes; and a quota on rye of 3,000 tonnes.  In his view,  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 89 
 
 
  these grain quotas had been imposed in conformity with Article XI of the GATT 1994.  These were 
temporary measures and, as such, had not been in cluded in the total export quota levels for 2007.  
Resolution of the Cabinet of Ministers No. 290 of 22 February 2007 had eliminated the quota on the 
export of barley and corn, which would allow the resumption of the export of these grains.  He confirmed  that the quotas on wheat exports would be eliminated prior to accession. 
251. Some Members noted that Ukraine appeared  to apply export licence fees derived in 
proportion to individual income in Ukraine or as a percentage of the transaction value, whereas 
Article VIII of the GATT 1994 stated that all f ees and charges related to importing or exporting 
should be limited to the approximate cost of the services rendered.  Ukraine was invited to describe 
the steps it was taking to ensure the consistency of its fees and charges with the provisions of 
Article VIII of the GATT 1994 prior to accession.   
252. The representative of Ukraine acknowledged that  export licenses had been issued against a 
fee equal to 0.1 per cent of the value of the export contract.  In addition, pursuant to Cabinet of 
Ministers Resolution No. 285 of 7 March 1998, the customs clearance of scrap metal and ferrous and 
non-ferrous metal scrap had been subject to a fe e five times higher than the ordinary customs 
clearance fee for such transactions.  The additional fee for customs clearance of metal scrap had been 
eliminated on 1 January 2005 pursuant to Law No. 1344 of 27 November 2003 and Cabinet of 
Ministers Resolution No. 1995 of 24 December 2003.  The ad valorem  licensing fee had been 
eliminated through Cabinet of Ministers Resolution No. 362 "On the Amount of State Duty for 
Issuing Export (Import) Licenses" of 18 May 2005, which provided for the application of import and 
export licensing fees that reflected the cost of services rendered.   
253. Some Members requested that Ukraine re move, by the date of accession, the WTO-
inconsistent policies in relation to exports of live animals, hides and skins, non-ferrous metal scrap 
and sunflower seeds and commit not to introduce or revert to any such export restrictions after 
accession in order to maintain conformity with Ar ticle XI:1 of the GATT 1994 and, in view of the 
discriminatory effect such restrictions may have on  imported products, to comply with Article III:4 of 
the GATT 1994 and Article 4 of the Agreement on Agriculture.  
254.  The representative of Ukraine confirmed that  from the date of accession the export licensing 
requirements and other export restrictions and co ntrol requirements listed in Table [21(b)] and 
paragraphs [241, 242 and 249] of this Report or an y introduced in the future would be applied in 
conformity with WTO provisions, including those c ontained in Articles XI, XVII, XX and XXI of the 
GATT 1994.  He also confirmed that any existing or  future export licence fee would be consistent 
with Article VIII of the GATT 1994.  The export ba n on nonferrous scrap metal would be eliminated WT/ACC/SPEC/UKR/5/Rev.7 
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  and Ukraine would remove current export restricti ons on precious metals and stones other than gold, 
silver, and diamonds and grains, as from the date of  accession.  Quantitative export controls applied as 
part of the settlement of trade remedy cases woul d be reviewed and, as required by WTO provisions 
revised or eliminated.  The Working Pa rty took note of this commitment. 
- Export subsidies 
255. The representative of Ukraine stated that Ukra ine had no export subsidy measures in place.   
256. In response to a specific question, the represen tative of Ukraine said that customs duties 
exemptions on inputs used in the production process existed only in the shipbuilding sector (and only for enterprises having concluded contracts before 1 March 2005).  However, a ll benefits provided to 
the shipbuilding industry had been eliminated on 1 January 2007 (with the exception of the privileged 
rate of land tax which would be phased out through 1 January 2008).  He stressed that these had not 
been contingent upon exportation and added that Ukraine did not maintain any duty drawback or 
remission scheme in connection with this exemption.  He therefore held the view that Ukraine did not 
maintain any prohibited subsidies within the meani ng of Article 3 of the Agreement on Subsidies and 
Countervailing Measures.  
257. Noting that the exports of Ukraine's shipbuild ing industry represented as much as 76 per cent 
of the industry's overall production, a Member said that such a significant export percentage was a relevant consideration in whether any subsidies to  that sector were contingent in fact upon export 
performance.  Some Members sought a commitment from Ukraine that from the date of accession it 
will not maintain subsidies, including export s ubsidies which met the definition of a prohibited 
subsidy, within the meaning of Article 3 of th e Agreement on Subsidies and Countervailing Measures 
and that Ukraine will not introduce such prohibited s ubsidies in the future, and that export financing 
and other export promotion policies will be ope rated in conformity with WTO provisions.   
258. The representative of Ukraine confirmed that , from the date of accession, Ukraine would 
eliminate all export subsidies, within the meaning of  Article 3.1(a) of the SCM Agreement.  To this 
end, Ukraine would, by accession, cease to mainta in all pre-existing export subsidy programmes and, 
upon accession, make no further payments or disburseme nts, nor forego revenue or confer any other 
benefit, under such programmes.  This commitment  covers subsidies granted at all levels of 
government which are contingent, in law or in fact , upon export performance and includes, but is not 
limited to, any such subsidies to the shipbuilding and automotive indus tries.  The Working Party took 
note of this commitment.  WT/ACC/SPEC/UKR/5/Rev.7 
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  C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies 259. Some Members requested that Ukraine provide  information on its non-agricultural subsidy 
programmes in the format applicable to WT O Members under the Agreement on Subsidies and 
Countervailing Measures. 
260. In reply, the representative of Ukraine provided a draft notification of industrial subsidies, 
circulated in document WT/ACC/UKR/116.  The document covered programmes for the special 
economic zones and priority territories, technological  parks, as well as sector-specific programmes for 
fisheries, shipbuilding, the automotive sector, aircra ft construction, the space industry, coal mining, 
and publishing (of books).  On a general note, he  observed that tax arrears had been written off for 
insolvent enterprises in 2001.  This was a one-t ime write-off based on Law No. 2181 "On Procedures 
for the Repayment by Taxpayers of Arrears to Budgets and State Target Funds" of 
21 December 2000.   
261. Subsidies in the coalmining industry were govern ed by the policies laid down in the Mining 
Law and a restructuring programme "Ukrainian Coal ", approved by Cabinet of Ministers Resolution 
No. 1205 of 19 September 2001.  The purpose of the subsidies was to modernize the mining industry 
and thereby reduce production costs.  According to Cabinet of Ministers Order No. 182- р of 
31 March 2003, the overall level of support was not to exceed 5 per cent of the cost of production.  
Direct subsidy payments were provided pursuan t to Cabinet of Ministers Resolution No. 1311 
"On Procedures for Provision and Identification of Amounts of State Support to Coal Mining 
Enterprises for Partial Coverage of Production Cost  and Construction and Technical Re-equipment of 
Enterprises producing Coal, Lignite (Brown Coal) and Peat" of 21 August 2003.  Previously, subsidies had been provided pursuant to Ca binet of Ministers Resolutions Nos. 1733 of 
27 December 2001 and 26 of 6 January 1999.  Th e Ministry of Fuel and Energy approved the 
payments, which were allocated by its Industry Co mmission within the limits set by the budget.  The 
Commission assessed the efficiency of the subsidi es on a monthly basis, and would make a proposal 
to the Ministry on adjustment in support levels for the next budgetary period.  No end date had been 
set for the subsidy programme for the coal mining industry. 
262. The Ministry estimated the annual production of various types of coal, and would target 
support toward those types of coal where production would fall short of domestic demand.  Eligible 
for support were enterprises which satisfied all of  four criteria, i.e., (i) possessing considerable 
reserves of quality coal; (ii) inability to support viable modernization from own funding; WT/ACC/SPEC/UKR/5/Rev.7 
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  (iii) reporting an operating loss for the last acco unting year; and (iv) provision of adequate 
documentation on the enterprise's financial situa tion.  Support was allocated to State-owned and 
privately owned enterprises alike.  Asked to provi de data on coal production,  exports and level of 
support, he added that during the first nine months  of 2003 total production of coal had amounted to 
44.6 million tonnes, of which 1.1 million tonnes had been  exported.  Two thirds of the exported coal 
was produced by mines which did not receive State support, while the support accounted for 
approximately 9 per cent of the cost of productio n for the subsidized enterprises exporting coal. 
263. Law No. 1242-XIV "On Measures of State Supp ort for the Ship-Bu ilding Industry in 
Ukraine" of 18 November 1999, as amended, es tablished the legal basis for support to the 
shipbuilding industry.  This Law provided for subs idies in the form of (i) deferred tax payments, 
notably for advances received from clients, which would only be booked and subject to profit tax at 
the time of a ship's delivery; (ii) VAT and customs duty exemptions on imported materials, equipment 
and assembled parts provided goods of similar specifications were not manufactured in Ukraine; 
(iii) exemption from payment of land tax; (iv) zer o rated VAT on the final products; and (v) a reduced 
price of credit for shipbuilding.  The Cabinet of Ministers approved a list of shipyards eligible for 
support, as well as an annual list of products covere d by the VAT and customs duty exemptions on the 
basis of the economic results of these enterp rises (see document WT/ACC/UKR/110/Add.2, 
Annex 9).  However, Law No. 2505-IV "On Amendmen t of the Law of Ukraine "On the State Budget 
for 2005" and Some Other Legislative Acts" of  25 March 2005 had cancelled the VAT exemption on 
imports, reduced the term of the import duty exemp tion to 2007 (instead of 2012), and introduced a 
gradual phasing-out of the land tax exemption thr ough 1 January 2008.  He added that the last 
shipbuilding contract under an investment program had ceased to be in effe ct on 1 January 2007.  
Detailed information on the scope a nd status of government support to the shipbuilding industry was 
outlined in Ukraine's revised draft notif ication on industrial subsidies, document 
WT/ACC/UKR/116/Rev.1.    
264. Law No. 2660-III "On State Support of Aircraft  Construction Industry in Ukraine" of 
12 July 2001 (as amended) established the legal basis fo r support to the aircraft industry.  Tax benefits 
included a delay in the booking to income of a dvance and preliminary payments from clients until 
delivery of the aircraft or final product; exempti on from land tax; and VAT and tariff exemption on 
imported materials, equipment and components pr ovided such goods were not manufactured in 
Ukraine.  The Cabinet of Ministers approved an  annual list of products covered by the VAT and 
customs duty exemptions.  However, Law No. 2505- IV "On Amendment of the Law of Ukraine "On 
the State Budget for 2005" and Some Other Legi slative Acts" of 25 Ma rch 2005 had cancelled the  WT/ACC/SPEC/UKR/5/Rev.7 
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  VAT and import duty exemptions on imports, and had introduced a gradual phasing-out of the land 
tax exemption through 1 January 2008. 
265. Law No. 1559-III "On State Support of Space Activity" of 16 March 2000 established the 
legal basis for support to the space industry.  Tax benefits included a land tax exemption, a VAT and 
import duty exemption on imported inputs, and zero -rated VAT for sales of final products in the 
domestic market.  The Cabinet of Ministers appr oved a list of products, import volumes and related 
procedures for VAT exempt imported inputs.  Law No. 2505-IV "On Amendment of the Law of 
Ukraine "On the State Budget for 2005" and Some  Other Legislative Acts" of 25 March 2005 had 
cancelled the VAT and import duty exemptions on imports, and had eliminated the land tax 
exemption as of 1 January 2008. 
266. Tax benefits to the construction industry were based on Law No. 1694-III "On Amending 
Some Legislative Acts of Ukraine due to Adop tion of the Law of Ukraine 'On Performing an 
Experiment in Housing Construction on the Basis of Kyivmiskbud Holding Company'" of 20 April 2000.  The benefits were  related to housing savings account s held by individuals and banks' 
reserves for long-term savings deposits.  The progr amme would be in place until 1 January 2006.  
However, a VAT exemption for the fiduciary manage ment services of authorized banks had been 
suspended for 2004 according to Law No. 2505-IV "O n the State Budget of Ukraine for the Year 
2004".  The Law "On Amendment of the Law of Ukraine "On the State Budget for 2005" and Some 
Other Legislative Acts" of 25 March 2005 had cancelle d the norm regarding beneficial taxation of the 
Kyivmiskbud Holding Company from 31 March 2005. 
267. Subsidies to the steel industry had been provided from 1 July 1999 to 1 January 2002 
pursuant to Law No. 934-XIV "On the Conduct of the Economic Experiment at Enterprises of the 
Mining and Smelting Sector in Ukraine" of 14 July 1999.  The programme had expired and no 
subsidies were provided during 2003.  The chemical  industry had been grante d investment incentives 
until 1 January 2003 in accordance with the Law "On Taxation of Enterprise Profit".  
268. Legislation governing industrial policy on fertili zers had been in force temporarily during the 
first six months of 2004.  Information on the legal acts regulating the application of these measures is 
provided in Table 6.   
269. Resolution No. 182 of 9 February 2007 had in troduced a mechanism for partial compensation 
of the price of domestically produced mineral fe rtilizers extended to crop producers for the period 
1 February - 1 December 2007.  A Member considered  this measure to constitute a prohibited (local 
content) subsidy and urged Ukraine to eliminate this  measure by the date of accession.  In response, WT/ACC/SPEC/UKR/5/Rev.7 
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  the representative of Ukraine said that Ukraine w ould apply the partial compensation mechanism for 
mineral fertilizers without the requirement to use domestically-produced fertilizer from the date of 
accession.  The programme would be notified as "amber box" support and included in Ukraine's 
Aggregate Measure of Support after accession. 
270. Some Members considered the tax privileges ac corded to the Ukrainian automotive industry 
de facto  discriminatory as they applied only to two producers.  Eligibility linked to minimum 
50 per cent local input and certain production stages to  be performed locally appeared to constitute a 
local content requirement inconsistent with Article 3 of the Agreement on Subsidies and 
Countervailing Measures and Article III:5 of the GATT 1994.  In their view, these measures should 
be brought into full WTO conformity upon accession. 
271. The representative of Ukraine replied that the support regime applicable to the automotive 
sector had depended on the date of approval of the investments.  Investment projects approved before 
1 January 2004 had been governed by Law No . 535/97-VR "On Stimulation of Automobile 
Production in Ukraine" of 19 Sept ember 1997 – he confirmed that the local content requirement 
contained in this Law had been eliminated  through Law No. 2779-II "On Amending the Law 
'On Stimulation of Automobile production in Ukra ine'" of 15 November 2001.  As for enterprises 
producing automobiles, motorcycles and spare parts under investment projects approved after 2004, these projects had been governed by Law No. 1624-IV "On Stimulation of the Automobile Industry of 
Ukraine" of 18 March 2004.  The benefits provide d to a qualifying producer had included import duty 
exemption on goods and components used in the c onstruction, modernization and refitting of the 
production facilities; exemption from corporate profit tax for reinvested profits; and exemptions from 
the payment of import duties on inputs used to pr oduce automobiles, motorcycles and spare parts 
originating in Ukraine.  Domestically-produced ve hicles had been exempted from excise tax, provided 
the manufacturers produced more than 1,000 unit s annually.  The representative of Ukraine 
acknowledged the existence of a TRIM in Law No. 1624-IV of 18 March 2004, but stated that Law 
No. 2505-IV "On Amendment of the Law of Ukraine "On the State Budget for 2005" and Some Other 
Legislative Acts" of 25 March 2005 had abolis hed tax privileges granted to car producers, 
establishing identical rates of excise tax for domes tic and imported motor vehicles.  VAT, profit tax 
and import duty privileges (including VAT exemp tions for certain domestic inputs) had been 
eliminated (e.g., those contained in Law No . 1624-IV of 18 March 2004), along with a gradual 
phasing out of the land tax exemption by 1 January 20 08.  The provisions of Article 4 of the Law "On 
Stimulation of Automobile Production in Ukrain e", which had been the basis for granting the 
privileges (local content requirement), had subse quently been eliminated pursuant to the Law "On 
Amendment of the Law of Ukraine 'On Stimulation of Automobile Manufacture in Ukraine'"  of  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 95 
 
 
  6 July 2005, which harmonized existing legislative provisions with WTO requirements.  He stated 
that Ukraine did not maintain any prohibited subsidie s within the meaning of Article 3.1(a) and 3.1(b) 
of the Agreement on Subsidies and Countervailing M easures in the automobile sector.  A synoptic 
overview of measures affecting the automotive sector is provided in Table 23. 
272. Some Members sought a commitment from Ukra ine that from the date of accession it would 
eliminate all existing prohibited subsidy programs; no t maintain subsidies, including export subsidies 
and import-substitution subsidies which met the defin ition of a prohibited subsidy, within the meaning 
of Article 3 of the Agreement on Subsidies a nd Countervailing Measures; and that it would not 
introduce such prohibited subsidies in the futu re.  These Members also sought a commitment from 
Ukraine that export financing and other export prom otion policies would be operated in conformity 
with WTO provisions.  A Member stated that  the commitment should also address Ukraine's 
transparency obligations under the Agreement.  A Member asked Ukraine to confirm that land tax 
exemptions were not contingent upon export or the use of domestic over imported goods. 
273. In response, the representative of Ukraine conf irmed that Ukraine accepted all aspects of 
Article 3 of the Agreement on Subsidies and C ountervailing Measures, including the prohibition of 
subsidies contingent upon export performance, as we ll as subsidies contingent on the use of domestic 
over imported goods, as enumerated in  Article 3.1(a) and 3.1(b).  He confirmed that land tax 
exemptions were not contingent upon export or th e use of domestic over imported goods and would 
be eliminated by 1 January 2008.  He also stat ed that Ukraine did not maintain any prohibited 
subsidies. 
274. The representative of Ukraine confirmed that, up on accession, the following shall apply:  for 
purposes of applying Articles 1.2 and 2 of the Ag reement on Subsidies and Countervailing Measures, 
subsidies provided to State-owned enterprises (inclu ding State trading enterprises) will be viewed as 
specific if, inter alia , State-owned enterprises are the predominant recipients of such subsidies or 
State-owned enterprises receive disproportionately large amounts of such subsidies.  The Working 
Party took note of this commitment. 
275. The representative of Ukraine confirmed that , from the date of accession, Ukraine would 
eliminate all export and import-substit ution subsidies, within the meani ng of Article 3.1(a) and 3.1(b) 
of the SCM Agreement.  To this end, Ukraine w ould, by accession, cease to maintain all pre-existing 
export and import-substitution subsidy programmes and, upon accession, make no further payments 
or disbursements, nor forego revenue or confer an y other benefit, under such programmes.  This 
commitment covers subsidies granted at all levels of government which are contingent, in law or in 
fact, upon export performance or the use of domesti c over imported goods, and includes, but is not WT/ACC/SPEC/UKR/5/Rev.7 
Page 96  
 
  limited to, any such subsidies to the shipbuildin g and automotive industries, and the compensation 
paid for the use of domestically produced fertilizers.   He confirmed that, by the date of accession, a 
subsidy notification, in accordance with Article 25 of the SCM Agreement, would be provided to the 
Committee on Subsidies and Countervailing Measures.  The Working Party took note of these commitments. 
- Technical barriers to trade 
276. The representative of Ukraine said that the pr incipal laws governing standards, technical 
regulations and conformity assess ment were Laws Nos. 2408-III "On Standardization" of 
17 May 2001, 2406-III "On Conformity  Assessment" of 17 May 2001,  2407-III "On Accreditation of 
Conformity Assessment Bodies" of 17 May 2 001, and 113/98 "On Metrology and Metrology 
Activity" of 11 February 1998; and for mandatory product certification the Laws "On Protection of 
Consumer Rights", "On State Regulation of Imports of Agricultural Products", 
"On Labour Protection", "On Quality and Sa fety of Foodstuffs and Raw Food", "On 
Communications", "On Highway Traffic", "On Trans port", "On Permissible Activity in the Area of 
Nuclear Energy Use", and "On Tourism".  The Ve rkhovna Rada had adopted Law No. 1765-IV "On 
making amendments to the Law of Ukraine 'On metrology and metrological activity'" on 
16 June 2004.  The Amendments primarily intr oduced modern international terminology and 
principles in the area of metrology.  The Law "On Veterinary Medicine", the Cabinet of Ministers 
Decrees "On Standardization and Certification" and "On State Supervision of Compliance with 
Standards, Norms and Rules, and Sanctions fo r Violations thereof", as well as the new Law 
"On Safety and Quality of Food Products", had b een amended to eliminate duplication of supervisory 
and controlling functions in central agencies of executive power.  He added that Law No. 3164-IV 
"On Standards, Technical Regulations and Confor mity Assessment Procedures" of 1 December 2005 
had introduced amendments to the Laws "On Conf ormity Assessment" and "On Standardization".  
This Law was aimed at bringing Ukraine's legi slation in compliance with all the substantive 
provisions of the Agreement on Technical Barriers to Trade and had come into force on 11 January 2006.  He noted that Law No. 3164 -IV "On Standards, Technical Regulations and 
Conformity Assessment Procedures" of 1 December 2005 had not superseded the Laws 
"On Conformity Assessment" and "On Standardization", and that the three laws should be read 
together. 
277. Producers were responsible for the marking of their products (except for food products that 
were regulated by the Law "On Safety and Quality of Food Products"), and imported goods which did 
not comply with marking requirements could not be so ld in Ukraine.  Requirements were specified in  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 97 
 
 
  the Laws "On Protection of Consumer Rights", "On Standards, Technical Regulations and Conformity 
Assessment Procedures" and "On State Regulatio n of Production and Turnover of Ethyl Alcohol, 
Cognac and Fruit Alcohol, Alcoholic Beverages and Tobacco Products".  The Department of 
Consumer Protection within the State Committee of  Ukraine for Technical Regulation and Consumer 
Policy (Derzhspozhyvstandart) supervised the co mpliance with marking requirements through random 
inspections at the retail level. 
278. The State Committee of Ukraine for Technical Regulation and Consumer Policy 
(Derzhspozhyvstandart) was the central body of ex ecutive power in the area of standardization and 
technical regulation, as well as a specially authori zed central body of executive power in the area of 
conformity assessment.  The Committee developed a nd implemented the policy of Ukraine in these 
areas.  Law No. 1107-V of 31 May 2007 had ame nded Law No. 3164-IV of 1 December 2005 to 
clarify that priority consideration was given to rele vant international standards as a basis for Ukraine's 
own standards, technical regulations and associated conformity assessment procedures.  He noted that 
approximately 80 per cent of the 1,314 national sta ndards adopted during 2001-2003 were identical to 
international standards.  In all, more than 3,100 harmonized standards were in effect in April 2006, 
and he estimated that more than  8,000 standards would need to be harmonized with international 
standards.   
279. The representative of Ukraine confirmed that, fro m the date of accession, Ukraine would give 
priority consideration to international (over re gional and other countries'  national) standards, 
guidelines and recommendations, as a basis for Ukrain e's own standards, technical regulations and 
associated conformity assessment procedures.  Th e Working Party took note of this commitment. 
280. Concerning technical regulati ons and conformity assessment, the representative of Ukraine 
noted that Ukraine operated a State certifica tion system (UkrSEPRO) based on six certification 
schemes, i.e., certification of either (i) single products; (ii) groups of products or articles; 
(iii) serially manufactured products; (iv) produc ts with examination/in spection of production; 
(v) products with attestation of production; or (v i) products with assessment of a quality system or 
certification of a quality system.  The State Committ ee drew up a list of products subject to mandatory 
certification, approved by Order of the State Committee for Technical Regulation and Consumer 
Policy No. 28 of 1 February 2005.  Goods were incl uded on this list on the basis of an assessment of 
their risk to human and animal health or safety, an d the environment.  The products on the list were 
not subject to technical regulations but, as soon as th e relevant technical regul ations were developed, 
the respective products would be removed from the list.  The current list of products subject to 
mandatory certification in Ukraine is reproduced in Table 24(a).  The coverage of the mandatory WT/ACC/SPEC/UKR/5/Rev.7 
Page 98  
 
  certification system was diminishing gradually as Uk raine was reviewing its regulations to conform 
with international standards, guidelines and recommenda tions.  In response to requests for a review of 
the list of products subject to mandatory certificati on (with a view to removing lower risk products 
such as cocoa beans, co ffee beans, roasted and ground coffee, and powdered flavours), he said that 
30 categories of low-risk goods had been removed from the list in 2002 and that Ukraine had continued to revise the list to eliminate additional low-risk goods.  Thus, through successive Orders of 
the State Committee for Technical Regulation and Consumer Policy (No. 171 of 14 July 2005 and 
No. 6 of 29 January 2007) another 28 categories/subcat egories of low-risk prod ucts had been removed 
from the list.  He stated that Ukraine would not resort to mandatory certification if the legitimate objectives could be met in a less trade-restrictive manner.  The list of products for which conformity 
may be verified by a conformity declaration is provided in Table 24(b).   
281. Some Members noted the existence of multiple  testing requirements by different public 
authorities required by overlapping technical regulati ons based on national, regi onal, and international 
standards that existed simultaneously as legal re quirements in Ukraine.  These Members sought 
information on Ukraine's efforts to address this i ssue, and reduce the number of required tests and 
inspections.  In reply, the representative of Ukraine stated that the relevant legislative provisions had 
been amended to eliminate duplica tion of supervisory and controlling functions in central agencies of 
executive power.  He confirmed that there were no duplicative testing requirements caused by the 
need to meet national, regional, and internationa l technical regulations and that only one technical 
regulation existed, where required, for a given pr oduct.  Asked to provide a specific legislative 
reference that rationalised the responsibilities of cen tral agencies of executive power, he pointed to 
Articles 14, 15 and 17 of Law No. 3164-IV of 1 December 2005.  He noted that these Articles stipulated an exhaustive list of executive author ities that had the right to approve technical 
regulations, including those containing conformity assessment procedures;  local authorities were not 
included in this list.  He also noted that at present Ukraine had no intention to impose any new 
standards, technical regulations, and conformity  assessment procedures, but should such technical 
regulations and associated conformity assessment pr ocedures be contemplated, they would be notified 
to the WTO in draft form for comment by Members.  
282. Some Members noted that the Ministry of Ag riculture imposed technical regulations and 
requested Ukraine to provide information about such  technical regulations, in particular government-
mandated shelf-life standards applicable to imported fish products.  Ukraine appeared also to have 
introduced new restrictions on the port of entry for fish products, which seemed to contradict 
internationally accepted norms.    WT/ACC/SPEC/UKR/5/Rev.7 
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  283. The representative of Ukraine confirmed that, in  the past, the Ministry of Agriculture could 
impose technical regulations pursuant to Law No. 24 08-III "On Standardization" of 17 May 2001.  He 
added that the new Law "On Standards, Tec hnical Regulations and Conformity Assessment 
Procedures", had amended the Law "On Standardizati on".  Now, technical regulations could only be 
adopted by the Cabinet of Ministers.  Fish produc ts were subject to technical regulations through 
mandatory application of Interstate Standard (DSTU) 1168-86, which mandated a use-by-date term 
from four months to one year for fish products.  Fish products which did not comply with the 
stipulated shelf-life requirements could not be circulat ed within the territory of Ukraine.  He stated 
that the requirement applied equally to domestic  and imported fish products.  He added that, 
according to the Law "On Quality and Safety of Food Products", for imported products, the use-by-
date term set by the manufacturer would be accepted, provided that a State sanitary and 
epidemiological examination had reached the same  conclusions.  When imports of fish products 
arrived at the Ukrainian border a Veterinary Insp ector verified whether the manufacturer-determined 
shelf-life exceeded the requirements of Ukraine's st andards and, if that was the case, stamped the 
product with the Ukrainian shelf-life standard.  The State Authorities were aiming at harmonizing 
shelf-life and use-by-date terms for fish products in line with international requirements by amending 
DSTU 1168-86.  He denied that Ukraine had introdu ced new requirements or border measures on the 
importation of food, agricultural or fish products.  
284. The representative of Ukraine confirmed that Ukraine had reviewed its shelf-life requirements 
and as a result, the Government of Ukraine has be gun the process of approving changes to Ukraine's 
technical regulation on shelf-life for fish to bring it into conformity with the CODEX alimentarius 
guidelines on the labelling of prepackaged food prod ucts. When the revised technical regulation was 
implemented, the previous technical regulations that  imposed shelf-life restrictions would be repealed 
and no longer enforceable.  In addition, Ukraine woul d accept use-by/sell-by dates that are determined 
solely by the manufacturer.  The Working Party took note of these commitments.  
285. Some Members welcomed the steps that Ukrain e was taking to make technical regulations, 
standards, and conformity assessment procedures co mpatible with WTO obligations although Ukraine 
was also reminded that the adoption of regional st andards, technical regulations or conformity 
assessment procedures would not necessarily constitute compliance with WTO TBT requirements.  
A Member recalled that paragraph 22 of the TBT Co mmittee's report of the Fourth Triennial Review 
of the Operation and Implementation of the Agreem ent on Technical Barriers to Trade stated that 
"in the preparation, adoption and use of confor mity assessment procedures, the Committee reiterates 
the importance of complying with the provisions of Articles 5 to 9, 11 and 12 which set out the 
obligations concerning, inter alia , non-discrimination, unnecessary obstacles to trade, the use of WT/ACC/SPEC/UKR/5/Rev.7 
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  international standards, guides or recommendations , and transparency".  Some Members suggested 
that producers should be allowed to choose betw een different conformity assessment procedures 
depending on the level of risk to consumers,  workers and others, including the choice of a 
manufacturers' declaration for low to medium risk  products.  Ukraine was requested to indicate the 
maximum period of time needed for the conformity assessment procedures, as well as the establishment and publication of conformity assessmen t fees proportional to the services rendered.  
Some Members also noted that Articles 10 and 12 of the Law "On Conformity Assessment" restricted 
the accreditation of conformity assessment bodies to those resident in Ukraine.  A Member stated that 
Ukraine did not appear to provide opportunities fo r the accreditation of non-resident conformity 
assessment bodies which would be inconsistent with  Article 6.1.1 of the TBT Agreement.  This 
Member also stated that the lack of confor mity assessment procedures for exports from countries 
without mutual recognition Agreements with Ukraine a ppeared to be inconsistent  with Article 5 of the 
TBT Agreement and requested Ukraine, as a priority , to establish such procedures prior to accession. 
286. In reply, the representative of Ukraine said that producers could opt between conformity 
assessment schemes based on the analysis of pr oduction documents and t echnical supervision, 
inspection of production, attestation of production, and certification or assessment of compliance with 
ISO 9000 (as set out in the national Standard DSTU 3413-96: "Certification system UkrSEPRO - Goods certification procedure").  These tasks were carried out by certified auditors.  Depending on the 
type of products, as well as the type of testing and certification scheme, the certification process could 
take from three days to up to a month.  The La w "On Conformity Assessment" (Articles 9 and 11) 
provided for the use of manufacturer's declarations of conformity, which were generally sufficient for 
low-risk goods.  However, such declarations coul d not substitute for conformity certificates required 
for goods subject to mandatory certification.  He added that the new Law "On Standards, Technical Regulations and Conformity Assessment Procedur es" (Article 32) required that manufacturers 
compile a declaration of conformity for all products  in circulation subject to technical regulations, 
unless otherwise provided in the technical regulations .  He noted that this provision applied to all 
products, of either domestic or foreign origin, and was not limited to foreign products that achieved 
conformity through a Mutual Recognition Agreement.   He added that 16 technical regulations had 
been adopted on the basis of the provisions of th e New Approach Directives of the European Union 
covering the conformity assessment modules used in technical regulations and rules for the granting 
and use of marks of conformity; the safety of lo w-voltage equipment; electric household refrigerating 
devices; electromagnetic compatibility; non-automa tic weighing devices; and the safety of gas 
appliances; boilers; simple pressurized vessels; equi pment operating under pressure; lifts; and toys.  
An overview of the recommended certification sch emes (models) in Ukraine is presented in 
Table 24(c).  The duration of the works depended on the certification scheme chosen.  A list of fees  WT/ACC/SPEC/UKR/5/Rev.7 
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  did not exist; these were calculated case-by-case pursuan t to the "Rules on Determinations of the Cost 
of Works to certify Products and Service", registered  with the Ministry of Justice and published in the 
Official Viysnyk of Ukraine No. 14/1999.  The fee was the same for both domestic and imported 
goods.  The fee was calculated according to the formula "0.1* Дmin*N" where Дmin was the non-
taxable minimum income of citizens (currently UAH 17 per month) and N was the number of copies of the certificate of conformity.  Blank forms were purchased separately (see Table 24(d)).   
287. Ukraine allowed the accreditation of domestic  conformity assessment bodies, but had no 
intention to permit accreditation of non-resident  conformity assessment bodies at this stage.  
However, Ukraine intended to negotiate Agreements  for the mutual recognition of the results of 
conformity assessment procedures in accordance with Article 6.3 of the TBT Agreement.  Ukraine's 
National Accreditation Agency was taking steps to b ecome a member of ILAC (anticipated in 2009). 
Once an ILAC member, Ukraine would abide by its ru les and fulfil the obligations of member bodies.  
In particular, Ukraine would work towards increa sing the acceptance of test results of laboratories 
accredited with, and notified by, ILAC member bod ies.  Pursuant to the Law "On Standards, 
Technical Regulations and Conformity Assessment Procedures" (Article 30), results of conformity 
assessment procedures (including certificates of conf ormity and other documents on product testing 
results) conducted outside of Ukraine would be acc epted and recognized in Ukraine in accordance 
with international Agreements of Ukraine on mutual  recognition of conformity assessment results; or 
when Ukraine and the party requesting recogniti on were members of international or regional 
conformity assessment organizations.  He noted that, for the purposes of this Law, the 
WTO Agreement could not be considered as an in ternational Agreement on mutual recognition of 
conformity assessment.  Similarly, the WTO could not  be considered as an international or regional 
conformity assessment organization.  Pointing to Articles 6.1 and 6.3 of the TBT Agreement, he 
stated that, in his view, WTO Membership did no t imply that any WTO Member had to recognize and 
automatically accept the conformity assessment procedures of other WTO Members.  He held the 
view that the recognition of conformity had to co me through a process of consultation or negotiation 
(of Mutual Recognition Agreements) by which Ukrain e would become satisfied that the conformity 
assessment procedures of other WTO Members offered an assurance of conformity with applicable 
technical regulations or standards equivalent to th e procedures used in Ukraine.  With regard to 
Articles 10 and 12 of the Law "On Conformity Assessment", he said that the provisions of these Articles had been cancelled by the Law "On Standards, Technical Regulations and Conformity Assessment Procedures" (Article 28), which stipulat ed that the relevant bodi es of the executive shall 
recommend for designation (i.e., the right to a ssess conformity with technical regulation 
requirements), rather than accreditation (i.e., a form al recognition by a third party of the competence 
of a conformity assessment body to fulfil certain conformity assessment tasks), only conformity WT/ACC/SPEC/UKR/5/Rev.7 
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  assessment bodies which were resident in Ukrain e.  He confirmed the existence of proper 
infrastructure (production facilities) for the conduc t of conformity assessment procedures and the 
selection of samples of imported products. 
288. The representative of Ukraine held the view that the provisions of Article 5.1 of the Law 
"On Standards, Technical Regula tions and Conformity Assessment Procedures" ensured consistency 
with Article 5.1.2 of the TBT Agreement.  He added that Order No. 633 of the State Committee for 
Technical Regulation and Consumer Policy (Der zhstandart) "On Approval of Procedures for 
Accomplishment of Works concerned with Certific ation of Foreign Seria lly Manufactured Products" 
of 18 August 1998 had been repealed by Order No. 514 of 25 September 2002, which had ensured, in 
his view, compliance with Article 5 of the TBT Ag reement.  Imported goods  were certified under the 
procedures and rules applicable to domestically-man ufactured products.  The introduction of technical 
regulations on conformity assessment would give manufacturers the right to choose the conformity 
assessment procedure for their products.  Importers could obtain serial conformity certificates, valid 
for a period of one to five years based on the selected  scheme of certification, prior to the importation 
of a good subject to mandatory certification.  Insp ections of production facilities by specialists of the 
conformity assessment body were conducted in ente rprises irrespective of their location (Ukraine or 
abroad).  Goods imported with serial certificates were not tested at the border unless it was evident 
that the goods had been damaged during transporta tion.  In the absence of a serial conformity 
certificate, testing would be performed upon importati on to issue a certificate of conformity for the 
specific shipment.  He confirmed that the procedur es described in this para graph would be equally 
applied to domestically-produced and imported produc ts.  He also confirmed that the requirements 
affecting products subject to mandatory classifi cation applied to both domestically-produced and 
imported products. 
289. Regarding the establishment of a TBT Enquiry Po int, the representative of Ukraine said that 
Cabinet of Ministers Resolution No. 408 of 31 May 2005 had established the "Centre for Processing 
Enquiries of the World Trade Organization Member-S tates and the World Trade Organization" (WTO 
National Enquiry Point and Information Processing Centre) to provide regular information and 
notifications to the WTO.  He confirmed that the single Enquiry and Notification Point would be 
operational from the date of WTO accession.  The Enquiry Point could be contacted at:  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 103 
 
 
  Ministry of Economy of Ukraine 
WTO National Enquiry Point and Information Processing Centre 8, Lvivska Sq., Kyiv, Ukraine, 04655 tel: +380 44 272 11 47, +380 44 272 54 68, +380 44 272 15 78 fax: +380 44 272 11 47 
ep@mfert.gov.ua 
www.me.gov.ua 
290. He also confirmed that Law No. 3164-IV of 1 December 2005 reflected the principles of the 
Code of Good Practice for the Preparation, Adop tion and Application of Standards (Annex 3 of the 
TBT Agreement) and that Ukraine would impl ement the Code, as well as the requirements for 
notification and comments under Item 6 of Annex 2 and Articles 2, 3, 5, and 7 of the TBT Agreement, 
by the date of accession.  He further added that Cabinet of Ministers Resolution No. 84 of 1 February 1995 had established a National Informa tion Centre of the International Information 
Network (ISONET), allowing Derzhspozhyvstandar t to provide regular information on the 
development and adoption of technical regulations , products subject to mandatory certification and 
standardization programmes.     
291. Concerning the notification requirements of the TBT Agreement, he said that the requirement 
to publish notices of availability for review and comment of drafts of standards, technical regulations 
and conformity assessment procedures was contained in Articles 9, 10, 21 and 30 of Law No. 3164-IV 
of 1 December 2005.  With regard to standards, pa ragraphs 4 and 5 of Article 9 of this Law required 
the central body of executive power for standardi zation issues to publish every six months the 
standardization work program, which included titles of specific draft standards under development or 
review.  A notice on the publication of the work program was published in the official monthly 
publication of the central body of ex ecutive power for standardization i ssues.  Further, at the time of 
the publication of the standardisation work programme , a notification of its availability was made to 
the relevant international and regi onal organizations.  Further notifi cation details concerning standards 
were contained in Article 10.  As for notificati on procedures for technical regulations, these were 
contained in Article 21.  The relevant central bod y of executive power published in its official 
publication and in mass media a notice of availability  of a draft technical regulation for review and 
comment by any interested party.  Notifications of  draft technical regulations and adopted emergency 
technical regulations were also provided in accordan ce with the provisions of Article 39.  Notification 
procedures for conformity assessment procedures were the same as for standards and technical regulations.  Paragraph 2 of Ar ticle 39 contained provisions for notifying adopted emergency and 
draft technical regulations and conformity assessmen t procedures.  Notification of trading partners 
was required when the regulation or procedure was e xpected to have a significant effect on the foreign 
trade of countries with which a relevant intern ational Agreement – such as the WTO Agreement – WT/ACC/SPEC/UKR/5/Rev.7 
Page 104  
 
  was in force or when required by a relevant intern ational Agreement or the terms of membership of 
the relevant international and re gional organizations of which Ukraine was a member.  Comments on 
an adopted emergency technical regulation received in writing would be discussed with the relevant 
country upon request and, when necessary, the emer gency technical regulation would be revised.  The 
notification was sent by the Enquiry and Notifications  Centre to interested parties according to the 
procedures stipulated by the relevant internationa l Agreements and/or relevant international and 
regional organizations.  The WTO was one of the "rel evant international organizations" to which such 
notifications were sent.  A notification of a draft technical regulation or conformity assessment procedure would be submitted no less than 60 calenda r days before the finalization of the draft 
technical regulation or conformity assessment pro cedure.  The same requirement applied to the 
notification of adopted emergency technical regulat ions or conformity assessment procedures.  He 
noted that no local government bodies or non-gove rnmental bodies would publish notices of drafts.  
Draft conformity assessment procedures were publis hed on the website of th e Derzhspozhyvstandart.  
Heretofore, draft product standards and technical re gulations had not been published, primarily for 
technical and financial reasons, but  this would change from the date of Ukraine's accession to the 
WTO.   
292. A Member noted that document WT/ACC/UKR/113 , describing the Ukrainian legislation on 
standards, technical regulations and conformity assess ment procedures, did not appear to reflect fully 
the provisions of the TBT Agreement, notably that technical regulations should not be maintained if 
their objectives could be addressed in a less trade- restrictive manner, and the recognition of other 
Members' regulations as "equivalent" rather than th e principle of "adoption" of the regulations of 
others.  Moreover, the Law "On Standardization" failed to address the issue of non-discrimination, 
and its text did not specify how decisions were taken regarding mandatory compliance and/or the 
development of a technical regulation.  This Me mber expressed concern that the provisions for 
conformity assessment in Ukraine's new Law "On St andards, Technical Regulations and Conformity 
Assessment Procedures" did not allow for Ukraine fully to comply with Articles 5 and 6 of the TBT Agreement.  In this Member's view, th e Government of Ukraine's emphasis on mutual 
recognition Agreements (Article  6.3) failed to recognize the pre-eminence of international 
standardizing bodies, their guides or recommendations , and caused concern that Ukraine's laws would 
not allow it to be able to comply with the ob ligations for conformity assessment contained in, 
inter alia,  Article 5.1 of the TBT Agreement.  Parts of the Law "On Conformity Assessment" also 
appeared to contradict Article 6.4 of the TBT Agre ement.  This Member sought confirmation that the 
requirements of the TBT Agreement with respect to  the preparation, adoption and application of 
technical regulations by local government bodies and non-governmental bodies, were addressed in 
Law No. 3164-IV "On Standards, Technical Regulati ons and Conformity Assessment Procedures" of  WT/ACC/SPEC/UKR/5/Rev.7 
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  1 December 2005, including Article 2.9 of the Agre ement.  This Member also enquired as to the 
status of Standard DSTU 1.13-2002 "On Rules of providing notifica tions to trade partners of Ukraine" 
in relation to this Law.  Ukraine was asked to en sure that, from the date of accession, only technical 
regulations meeting WTO requirements would be ma ndatory, and that Ukraine would be in full 
conformity with the obligations of the WTO TBT Agreement from the date of accession. 
293. The representative of Ukraine replied that Ukra ine had brought its legislation in compliance 
with all the substantive provisions of the Agreem ent on Technical Barriers to Trade, including its 
procedural and transparency requirements, and referred Members to document WT/ACC/UKR/132 of 
22 August 2005.  He pointed to the new Law "On St andards, Technical Regulations and Conformity 
Assessment Procedures", which had amended the Laws "On Conformity Assessment" and 
"On Standardization".  In his view, with the entry in to force of this Law, Uk raine had brought its legal 
framework governing standards, technical regulations  and conformity assessment procedures into full 
conformity with the TBT Agreement.   
294. He noted that the new Law "On Standards, Technical Regulations and Conformity 
Assessment Procedures" established the legal and organizational framework for the development and 
application of national standards, technical regul ations, and conformity assessment procedures, as 
well as for the granting of the right to use confor mity marks for all products, processes and services, 
whether of domestic or foreign origin.  The main principle of the Law was that standards, technical 
regulations and conformity assessment procedures coul d not be developed, adopt ed or applied with a 
view to, or with the effect of, creating unnecessar y obstacles to international trade.  This Law 
delineated the difference between voluntary standa rds and obligatory technical regulations, which 
fulfilled the legitimate goal to protect human, animal  and plant health and life, the environment and 
natural resources, national security, and to prevent deceptive practices.  This Law also defined the 
stages of development and the bodies responsible for the adoption of standards, technical regulations 
and conformity assessment procedures.  Appropria te amendments, i.e., Article 26 of the Law 
"On Standards, Technical Regula tions and Conformity Assessment Procedures", had been introduced 
to bring legislation in compliance with Article 2.7 of the TBT Agreement and address the issue of 
accepting other Members' regulations as equivalent.  With regard to transparency requirements, the 
Law provided for publication of notices of draft standards; an opportunity for public comment; a 
publication in which notices of proposed technical regulations and conformity assessment procedures 
would appear; an authority responsible for making notifications to the WTO; non-discriminatory treatment of comments in the preparation of the fina l regulation; and a reasona ble period of time, i.e., 
not less than 6 months, between the final publica tion of a technical regulation (or a conformity 
assessment procedure) and its entry into force, thus providing suppliers with su fficient time to adapt.  WT/ACC/SPEC/UKR/5/Rev.7 
Page 106  
 
  The Law reflected the principles of the Code of Good Practice for the Preparation, Adoption and 
Application of Standards.   
295. He considered DSTU 1.13-2002 "On the rules for no tification of trade partners of Ukraine" to 
be in conformity with Article 2.9 of the TBT Agreement.  This Sta ndard had been developed to meet 
the requirements of documents G/TBT/W/2/Rev. 1 and G/TBT/9, as well as the notification 
requirements of the TBT Agreement and the provi sions of the Code of Good Practice for the 
Preparation, Adoption and Application of Standard s.  The State Committee for Technical Regulation 
and Consumer Policy had prepared an Action Plan  for the full harmonization of standards and 
technical regulations during 2005-2011.  He stressed th at this Action Plan should not be considered as 
a request for a transition period after WTO accession.  In his view, this Plan was a domestic measure for updating national legislation and ensuring th e monitoring and implementation of (voluntary) 
international standards in accordan ce with the requirements of the TBT Agreement.  WTO Members 
would be notified about the annual action plans in  accordance with the notif ication requirements of 
the TBT Agreement. 
296. The representative of Ukraine confirmed that from the date of accession, all existing national 
and regional standards would be voluntary, except tho se referred to or set out [as being mandatory] in 
technical regulations intended inter alia  to protect national security interests, prevent deceptive 
practices, protect the life and health of people, animals or plants, as well as protect the environment.  By 30 December 2011, [any standards – whether used as the basis for technical regulations or 
otherwise – ] [these standards and technical regul ations] would be harmon ized with relevant 
international standards, [or technical regulations  based on relevant international standards,] in 
accordance with Article 2.4 of the Agreement on Te chnical Barriers to Trade (TBT Agreement) and 
the timetable outlined in document WT/ACC/UKR/129.  However, with respect to the items that 
require [conformity assessment] [third party certif ication] and for which standards [or technical 
regulations] have not yet been harmonized with re levant international standards, [or technical 
regulations based on relevant inte rnational standards,] the represent ative of Ukraine confirmed that, 
from the date of accession to the WTO, imported produc ts would be deemed to have met the relevant 
Ukrainian standards or technical regulations if  conformity assessment bodies recognized by Ukraine 
confirmed that such products conf ormed to relevant international st andards, or regional or national 
standards that are identical to such standards.  The Working Pa rty took note of these commitments. 
297. Thus, notwithstanding the timetable outlin ed in document WT/ACC/UKR/129, Ukraine 
would comply with all provisions of the TBT Agre ement and would abide by the provisions of the 
Code of Good Practice for the Preparation, Adoptio n and Application of Sta ndards (i.e., Annex 3 to  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 107 
 
 
  the TBT Agreement) as of the date of accession wit hout recourse to any transitional arrangements.  
Ukraine would also continue to reduce further the number of categories of products subject to 
mandatory third party certification with a view to the broadest possible acceptance of manufacturer's 
supplier's declaration of conformity (SDOC), with out requiring registration with or approval from 
Ukrainian authorities, in relation to the relevant t echnical regulation, prior to the end of year 2011.  
Ukraine would notify the revised list of products subject to mandatory certification to the WTO by 
31 January 2012.  The Working Party took note of these commitments.   
298. The representative of Ukraine also confirmed th at from the date of accession, Ukraine would 
not use standards, technical regulations or conf ormity assessment procedures in a manner that would 
be restrictive to international trade, prohibitive to  imports, and discriminatory of individual exporters 
and suppliers, and that Ukraine would ensure that standards and technical re gulations apply equally 
and in a non-discriminatory fashion to domes tic products and to products imported from WTO 
Members, CIS countries and non-CIS countries alike.  In addition, from the date of accession, Ukraine 
would prepare, adopt, and apply st andards and technical regulations only in conformity with the TBT 
Agreement.  The representative of Ukraine further confirmed that, from the date of accession, Ukraine 
would use relevant guides or recommendations[, developed in accordance with the Decision of the 
Committee on Principles for the Development of International Standards, Guides and 
Recommendations with relation to Articles 2, 5 and Annex 3 of the Ag reement,] [issued by 
international standardizing bodies] as the basis for conformity assessment procedures in accordance 
with Article 5.4 of the TBT Agreement.  The Workin g Party took note of these commitments.       
299. In addition, the representative of Ukraine conf irmed that, pursuant to Article 6.1 of the TBT 
Agreement, Ukraine would accept, whenever po ssible, the results of conformity assessment 
procedures in other Members, even when those pr ocedures differed from its own, provided Ukraine 
was satisfied that those procedures offered an assu rance of conformity with applicable technical 
regulations or standards equivalent  to its own procedures.  To th is end, Ukraine would amend its 
laws[, regulations and national standards on c onformity assessment in line with international 
standards for the recognition and acceptance of c onformity assessment results] [and regulations] to 
ensure that, from the date of accession, its conf ormity assessment procedures reflected options for 
achieving confidence in the technical competence of bodies located in the territory of other WTO 
Members to perform conformity assessment and have their results accepted by Ukrainian authorities.  Such options would include:  the conclusion of an agreement with a conformity assessment body in 
another Member (e.g., accreditation bodies; certifi cation bodies, laboratories); acceptance of the 
results of conformity assessment procedures with in international product testing and certification 
systems of which Ukraine is a participant; the acceptance and non-discrimin atory consideration of WT/ACC/SPEC/UKR/5/Rev.7 
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  applications for accreditation from conformity asse ssment bodies located in other WTO Members and 
the acceptance of conformity assessment results from conformity  assessment bodies recognized by 
Ukraine; and other means of rec ognition of equivalent procedures.  The Working Party took note of 
these commitments.   
300. The representative of Ukraine confirmed that  upon request of a WTO Member, Ukraine 
would consult with that Member on any issue related to the preparation, adoption, or application of 
standards, technical regulations or conformity assessment procedures which might have a negative 
impact on international trade.  The Working Party took note of this commitment.  
- Sanitary and Phytosanitary Measures and Other Regulations 
301. The representative of Ukraine said that his au thorities had embarked on a reform programme 
to bring Ukraine's regulation of sanitary and phytosanitary (SPS) measures in line with WTO 
requirements.  He provided deta iled information on ongoing and pla nned efforts in the form of a 
Sanitary and Phytosanitary Measures (SPS) Co mpletion Report (document WT/ACC/UKR/110/Add.3 
and Add.4), an "Action Plan for Resolution of Problem Issues, particularly at the State Border", reproduced in Annex 8 of document WT/ACC/UK R/110/Add.1, and a SPS Harmonization plan 
(document WT/ACC/UKR/128).   
302. The representative of Ukraine added that in pursuance of Presidential Decree No. 797 "On 
Additional Measures Towards Acceleration of Ukra ine's WTO Accession" of 5 September 2001, key 
legislation such as the Laws "On Ensuring Sanitary  and Epidemic Safety of the Population", "On 
Quality and Safety of Foodstuffs and Food Raw Materials", "On Protection of Population from 
Infectious Diseases", "On Veterinary Medicine", "On Responsibility of Enterprises for Violation on 
the Law on Veterinary Medicine" (no longer in e ffect), "On Quarantine of the Plants" and "On 
Amendments to the other Laws in Connection to the Adoption of the Law on Quarantine", as well as 
secondary legislation in this area, had been ex amined and amended as necessary to bring national 
legislation in conformity with rights and obligat ions under the SPS Agreement.  As a result of the 
legislative reform in this area, Ukraine had conso lidated all existing SPS provisions into three separate 
framework laws, i.e., a Law on Veterinary Medicine , a Law on Safety and Quality of Food Products, 
and a Law on Plant Quarantine, which would be the only laws governing SPS matters.   
303. The representative of Ukraine noted that th e Government agencies responsible for food 
safety, plant and animal health included, each within  its own sphere of competence, the Ministry of 
Agriculture (i.e., the  State Service of Veterinary Medicine of Ukraine and the State Service of Plant  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 109 
 
 
  Quarantine of Ukraine) and the Ministry of Health (i.e., the State Sanitary-Epidemiological Service of 
Ukraine). 
304. The amendments introduced by Law No . 361-V "On Veterinary Medicine" of 
16 November 2006, Law No. 2809-IV "On Safe ty and Quality of Food Products" of 
6 September 2005, Law "On Plant Quarantine" of 19 January 2006, and Law No. 3078-IV "On 
Introduction of Changes to Some Laws of Ukra ine" of 15 November 2005 aimed at bringing the 
relevant SPS-related provisions into full confor mity with the WTO SPS Agreement, including its 
substantive provisions, and procedur al and transparency aspects.  In particular, the framework laws 
incorporated the provisions of the WTO SPS Agreem ent related to terminology; harmonization; 
equivalence in measures; risk assessment and approp riate level of protection; adaptation to regional 
conditions; transparency (enquiry and notificatio n points); and inspection, control and approval 
procedures.  He confirmed that the Verkhovna Ra da would not consider any additional SPS-related 
laws that were not part of the new framework laws.     
305. A Member noted remaining concerns over the WTO compliance of SPS-related secondary 
legislation and enquired about the status of these sub-legislative acts with regard to the SPS 
Harmonization plan.  For instance, this Member referred to Order of the State Department of 
Veterinary Medicine No. 71 which required that a permit be authorized from the Regional Service of 
State Veterinary and Sanitary Control at the border and transportation system in addition to the import 
licence required by the Ministry of Economy.  This  Member considered th is to be an unnecessary 
burden which could be eliminated.  This Member al so stated that current testing requirements of 
imported consignments under the veterinary bor der regime appeared to be excessive.   
306. The representative of Ukraine replied that the relevant resolutions a nd orders were being 
prepared to ensure conformity with the Law "O n Veterinary Medicine", in accordance with the 
requirements of the WTO, the Office of Internationa l Epizootics and other inte rnational organizations.  
As for the testing requirements under the veterinary  border regime, he said that a project funded by 
TACIS had also concluded that Ukraine's system of Border Inspection Points would need to be 
reviewed.  All consignments of im ported food of animal origin were subjected to elaborate laboratory 
tests with part of the costs covered by the owne r of the goods.  Meat and poultry were, for example, 
tested for toxic elements (lead, cadmium, arsenic, copper, zinc, mercury), te n different pesticides, 
micotoxine, microbiological parameters and radi onuclide, at a cost of approximately US$120 per 
consignment.  Moreover, these costs were likely to increase in the future as the State would no longer 
support this activity.  In this connection, the repr esentative of Ukraine noted that the Ministry of 
Health (Order No. 247 of 9 October 2000) had confirmed a new procedure for issuing medical WT/ACC/SPEC/UKR/5/Rev.7 
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  hygiene certificates, and that Cabinet of Mini sters Resolution No. 1569 "On the Procedure for 
Collecting the Unified Fee at Points of Crossing the State Border of Ukraine" of 24 October 2002 
included a list of the products subject to sanitary an d phytosanitary control at the border, determined 
pursuant to UCC FEA.  However, he believed that  the Law "On Safety and Quality of Food Products" 
had reduced significantly the number of inspections  requiring sampling and testing procedures.  
In particular, low-risk consignments would be cl eared after a standard document verification and a 
visual inspection.  All fees charged in relation to the border inspection would not exceed the actual 
cost of services rendered.  
307. The representative of Ukraine added that importa tion of animals, animal products, including 
edible animal products, and foodstuffs (fodder) was regulated by Veterinary Requirements Regarding 
Products Imported into Ukraine that Fall under the C ontrol of the State Veterinary Medicine Service.  
The quality of food products woul d be determined according to (voluntary) standards and, as 
appropriate, minimum quality specifications define d in technical regulations, which would be 
developed in accordance with the Law "On Stan dards, Technical Regulations and Conformity 
Assessment Procedures".  He added that imported food raw materials and food products of animal 
origin fell under the controlling powers of the vete rinary service and the sanitary service, and were 
subject to veterinary and/or sanitary examination (S tate control and supervisio n).  He confirmed that 
the State Standards Committee was not authorized to impose mandatory requirements on the import 
of food and agricultural products and that the State Standards Committee would not regulate the 
import of such products from WTO Members or require  imports to comply with voluntary standards 
from the date of accession. 
308. In response to concerns raised by a Member regarding the duplication of supervisory and 
controlling functions between the sanitary service,  veterinary service and the State Standards 
Committee, the representative of Ukra ine said that Article 5 of the Law "On Safety and Quality of 
Food Products" assigned powers among the controlling authorities.  The sanitary service performed 
the State (sanitary-epidemiological) supervision of all entities subject to sanitary measures, including 
the supervision of facilities (entities) producing (i) all food products for special diet consumption; 
(ii) all functional food products; and (iii) all food  products except for products defined in part two of 
Article 5 the Law "On Safety and Quality of Food Products".  The veterinary service performed the 
State control and State supervision of (i) unprocessed food products of animal origin at the facilities 
producing such products; and (ii) all plant pr oducts, agricultural products and unprocessed food 
products of animal origin sold at the agricultural f ood markets.  The veterinary service also performed 
the State control of the production process (and that of the finished product) at meat processing, 
fishery, fish processing, and milk processing enterprises, which used unprocessed food products of  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 111 
 
 
  animal origin as raw materials, as well as at ente rprises that stored large quantities of unprocessed 
food products of animal origin.  Shipments of me at, fish and honey (unprocessed food products of 
animal origin) were examined by specialists of th e veterinary service.  The State Standards Committee 
was one of the bodies which, within its sphere of competence, provided for the elaboration, adoption 
and implementation of sanitary measures; it also provided for the State control and supervision of 
sanitary measures.  The TBT Law (Article 2 para graph 3) did not apply to sanitary measures 
developed and applied specifically to protect human health from food-borne health hazards.  
According to part 2 of Article 4 of the Law "On Safety and Quality of Food Products", the central 
agency of executive power in the area of healthcar e, i.e., the Ministry of Health, established the 
required level of healthcare, the mandatory safety parameters and the minimum quality specifications 
for food products, as well as the rules and proper practices for food production.  This agency also 
coordinated the activities of the agencies of executi ve power responsible for food quality and safety 
issues.  
309. A Member noted that, notwithstanding changes to  the Law "On Quality and Safety of Food 
Products", and the clarifications offered by the representative of Ukraine to the Working Party, 
duplication of supervisory and cont rolling functions between the sanita ry service, veterinary service, 
and the State Standards Committee persisted.  Importe rs of food products contin ued to be required by 
Ukrainian authorities to complete multiple testing procedures in order to establish compliance with 
overlapping regulations of the veterinary service a nd the State Standards Committee.  Further, the list 
of imported food products subject to mandatory certification by the State Standards Committee had 
not been eliminated despite Ukrain e's assurances that it would be.  This Member requested Ukraine to 
ensure, through the adoption of an appropriate lega l instrument, that all im ported food products be 
removed from the mandatory certification list and no longer subject to mandatory certification by the 
State Standards Committee. 
310. [The representative of Ukraine confirmed that Ar ticle 5 of the Law "On Quality and Safety of 
Food Products" clearly gave the veterinary service an d the sanitary service authority over all imported 
food products and that these products  were subject to veterinary and/or sanitary examination by these 
two authorities.  Further, he again confirmed that  the State Standards Committee was not authorized 
to impose mandatory requirements on the import of food and agricultural products, and that the State 
Standards Committee would not regulate the import of such products from WTO Members or require 
imports to comply with voluntary standards from th e date of accession.  He  further confirmed that, 
nevertheless, the Ukraine Derzhspozhivstandart w ould adopt an Order, effective by the date of 
accession, removing any authority for the State Standards Committee to require testing or certification 
of any imported food product.  As a result, importe d food products would be subject to testing and WT/ACC/SPEC/UKR/5/Rev.7 
Page 112  
 
  certification only by the sanitary service or veterina ry service, as appropriate.  The Working Party 
took note of these commitments.]  
311. A Member expressed concern that the State St andards Committee was continuing to enforce 
nullified standards and that new technical regula tions (e.g., State Standard of Ukraine DSTU 
4427:2005 on the standards for sausage production) were  not being properly reviewed for consistency 
with international standards.  In addition, such  standards were being imposed as mandatory sanitary 
requirements.   
312. The representative of Ukraine replied that, acco rding to the Law "On Standardization", the 
requirements of State and other standards re mained mandatory until corresponding technical 
regulations or other regulatory legi slation, such as the Law "On Safe ty and Quality of Food Products", 
had been adopted. 
313. The representative of Ukraine said that the new Law "On Veterinary Medicine" addressed 
animal health issues.  Provisions a pplicable to food products of animal origin had been included in the 
Law "On Safety and Quality of Food Products".  In addition to the explicit inclusion of provisions of 
the SPS Agreement, the Law "On Veterinary Medi cine" included harmonization with international 
standards, recommendations and guidelines in diseas e control, producer responsibility for ensuring the 
production and circulation of disease-free animal s and products, accreditation and authorization 
requirements for laboratories involved in the tes ting of domestic and impor ted animals and products, 
monitoring of animals and feed for residues of harm ful substances, transparent import procedures, and 
application of risk-based border control.  If no in ternational standards, guidelines or recommendations 
were available, veterinary-sanitary measures would be introduced on the basis of a risk assessment 
conducted by the relevant bodies (veterinary service,  sanitary service), using the methodology of 
relevant international organizations.  If scientific evidence needed to carry out the risk assessment was 
insufficient, veterinary-sanitary measures would be based on available information obtained from 
relevant international organizati ons, or on the measures used by other WTO Members.  The criteria 
for accepting equivalence were based on the guidelin es contained in the Terrestrial Animal Health 
Code published by the Office of International Epizootics (OIE).  
314. A Member expressed concern regarding the Law "On Veterinary Medicine" as it related to 
establishment of an animal identification system.  According to this Member, Article 83 of the Law 
"On Veterinary Medicine" required the State Department of Veterina ry Medicine to consider the 
existence of a State system of animal identification and registration in the country of origin as a factor 
in evaluating the risk associated with brining a co mmodity from that country into the territory of 
Ukraine.  This Member noted that establishment of  a State animal ID system bore no relation to the  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 113 
 
 
  health risks of a given import and therefore should not be a factor used to eval uate risk.  This Member 
accordingly requested that Ukraine amend the Law "On Veterinary Medicine" to remove reference to 
a national system of animal identification and registration in the country of origin.  
315. [The representative of Ukraine said that, as none of the factors set out in Article 83 of the Law 
"On Veterinary Medicine" were dispositive, the exis tence of a State system of animal identification 
and registration was not a mandatory requirement.  As a result, imports of commodities could enter 
into the territory of Ukraine without a system of an imal identification and registration in their country 
of origin.  The representative of Ukraine further conf irmed that, within six months after the date of 
accession, Ukraine would publish and implement a le gal instrument amending Article 83 of the Law 
"On Veterinary Medicine" to remove the referenc e to the establishment of a national animal ID 
system as a consideration for determining risk.  The Working Party took note of these commitments.]  
316. A Member expressed concern regarding the use of antibiotics, hormones and maximum 
residue levels as they related to veterinary prep arations, in the production of livestock and livestock 
derived products as defined in the Law "On Veteri nary Medicine".  Specifically, this Member 
questioned whether antibiotics, hormones, and other veterinary preparations were allowed by Ukraine 
to be used as a means to manage and enhance th e growth rates of livestock, and whether imports 
containing such veterinary prepara tions were denied entry into Ukraine.  In addition, the Member 
questioned the consistency of maximum residue le vels with internationa l standards approved by 
Codex Alimentarius. 
317. [The representative of Ukraine confirmed that Ukraine did not forbid the use of antibiotics 
and hormones to enhance the growth rates of livestock within Ukrain e, and that Ukraine would allow 
the import of all meat and meat products treated wi th growth promoting hormones.  He stated that 
certain antibiotics and hormones had been regist ered for use and importation in Ukraine and 
confirmed that Ukraine would provide to WTO Memb ers, before the date of accession, a list of the 
registered products and information as to how add itional antibiotics, hormones, and other veterinary 
preparations, and/or their active ingredients, could be registered for use and importation in Ukraine.  
The representative of Ukraine further confirmed th at, because the Law "On Veterinary Medicine" and 
the Law "On Food Safety" provided that any maxi mum residue requirements, including those for 
growth promoting hormones in food products of animal  origin, would be consis tent with international 
standards set by Codex Alimentarius, Ukraine would,  as of the date of accession, generally apply only 
those maximum residue limits based on standards set by the Codex Alimentarius.  Ukraine also would 
not adopt or maintain maximum residue levels in excess of Codex standards without having 
completed a risk assessment in accordance with Ar ticle 5 of the SPS Agreement, which would be WT/ACC/SPEC/UKR/5/Rev.7 
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  provided to a WTO Member upon request.  In addition, from the date of accession, all maximum 
residue limits would be publicly available and disseminated via Ukraine's enquiry point, and any 
proposed limits on residue levels would be adopted pursuant to transparent procedures allowing for 
public comment on such proposals.  The Worki ng Party took note of these commitments.] 
318. He held the view that the new Law "On Safe ty and Quality of Food Products" covered all 
food products regardless of content and stage of processing.  The Law intr oduced major conceptual 
changes in the production and handling of food produ cts by introducing best international practices 
encompassing a food-chain approach to safe food, including mandatory implementation of HACCP systems in food producing enterprises.  Thus, the producer would become responsible for the 
suitability (safety and acceptability) of food for huma n consumption, enabling the State to reduce its 
role to that of verifying the conditions and pr actices necessary to produce safe food.  The Law "On 
Safety and Quality of Food Products" also incl uded a clear delineation of authority between the 
Veterinary Department and the Sanitary Servi ce, minimized the documentation requirements for 
imported food products, streamlined border contro l procedures based on the risk presented by a 
particular food product, establishe d requirements for the accreditation of all food control laboratories, 
and ensured broad acceptance of international sta ndards and recommendations, to be adopted by the 
National Codex Alimentarius Commission of Ukraine.   Minor amendments to the Laws "On Ensuring 
Sanitary and Epidemiological Safety of the Popul ation" and "On Pesticides and Agrochemicals" had 
ensured that the new Law would constitute Ukrain e's main legal framework governing the importation 
of food products.  [In response to a Member's qu estion regarding the import ban on ground beef, the 
representative of Ukraine confirmed that the ban had been lifted.] 
319. In his view, the new Law "On Plant Quaran tine" had updated Ukrainian phytosanitary 
legislation to international standards by explicitl y incorporating SPS principles and advances in the 
protection of plant health and life.  The new Law was the only legislation in Ukraine applicable to 
imported plants, plant products, and other Articles cap able of carrying or transmitting plant pests.  
The Law required that all phytosanitary measures be  based on international standards, guidelines and 
recommendations of relevant inte rnational organizations, i.e., th e International Plant Protection 
Convention (IPPC) and its regional organizations.  The Law specified clearly the basis for the 
determination of regulated pests, and the Articles th at could be subjected to phytosanitary measures.  
Additional features of the new Law included enha nced transparency in the process of granting 
quarantine permits (import permission), minimi zation of documentation for importing, and the 
introduction of a risk- and performance-based system  of border control.  The criteria for accepting 
equivalence were based on the guidelines containe d in the (draft) International Standard for 
Phytosanitary Measures of the IPPC.  WT/ACC/SPEC/UKR/5/Rev.7 
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  320. The representative of Ukraine confirmed that Ukraine was a member of the Codex 
Alimentarius and the OIE, and that it had become  a contracting member of the IPPC.  He further 
confirmed that those sanitary and phytosanitary m easures which conformed to international standards, 
guidelines and recommendations arising from the Code x Alimentarius Commission, the OIE and the 
IPPC, would benefit from the presumption under pa ragraph 2 of Article 3 of the SPS Agreement. 
321. Pursuant to Cabinet of Ministers Resoluti on No. 408 of 31 May 2005, a single SPS Enquiry 
and Notification Point had been established, located  at the Ministry of Economy – the "Centre for 
Processing Enquiries of the World Trade Organization Member-States and the World Trade Organization".  The Enquiry Point would be in ope ration from the date of Ukraine's accession to the 
WTO.  All existing SPS measures would be brought in line with the SPS Agreement.  Measures exceeding relevant international recommendations and guidelines under the Codex Alimentarius, the 
IPPC and the OIE would be assessed to determine wh ether or not sufficient scientific evidence existed 
to justify such protection, or whether the results of  risk assessment would show that a higher level of 
protection was necessary –  as stipulated in Articles 2.2, 3, and 5 of the SPS Agreement.  Measures inconsistent with the SPS Agreemen t would be eliminated.  The Enquiry Point could be contacted at: 
Ministry of Economy of Ukraine 
WTO National Enquiry Point and Information Processing Centre 
8, Lvivska Sq., Kyiv, Ukraine, 04655 tel: +380 44 272 11 47, +380 44 272 54 68, +380 44 272 15 78 fax: +380 44 272 11 47 ep@mfert.gov.ua 
www.me.gov.ua   
322. Referring to Ukraine's SPS Harmonization plan (document WT/ACC/UKR/128), a Member 
expressed concerns about the timeline of the pro cess of harmonization.  This Member sought a 
commitment that Ukraine would be in full confor mity with the obligations of the SPS Agreement 
upon the date of accession and that all aspects of the Harmonization program would be implemented 
and WTO consistent.  In response,  the representative of  Ukraine said that a comparative review of 
food safety requirements for all imported/exported food products for human consumption and food 
raw materials had been completed in 2006.  Food safet y parameters that were the same as those of the 
Codex Alimentarius would remain unchanged; a measure would be c onsidered as equivalent if it 
achieved the same level of human health protecti on.  Measures offering higher protection than the 
Codex would be replaced by Codex standards, or a risk assessment would be undertaken to justify 
them.  Measures that existed in Ukraine but were not in the Codex would be eliminated, or a risk 
assessment would be undertaken to justify them .  A period for review and comments would  be 
provided, in conformity with the requirements of th e SPS Agreement.  As for animal health standards, WT/ACC/SPEC/UKR/5/Rev.7 
Page 116  
 
  he said that greater compliance with the standa rds of the OIE and the SPS Agreement had already 
been achieved pursuant to Order No. 36 of the St ate Department of Veterinary Medicine of 
25 April 2005.  Further improvements in this area were also planned.  
323. The representative of Ukraine confirmed that , upon accession to the WTO, Ukraine would 
base all of its SPS measures on the Codex Alimentarius, OIE and IPPC standards, guidelines and recommendations in accordance with the requirement s of the SPS Agreement.  The Working Party 
took note of this commitment. 
324. The representative of Ukraine confirmed that from the date of accession Ukraine would apply 
all its sanitary and phytosanitary measures in  conformity with the requirements of the 
WTO Agreement, including the Agreements on the Application of Sanitary and Phytosanitary Measures (SPS Agreement) and Import Licensing Pro cedures, without recourse to any transitional 
arrangements.  He further confirmed that, from the da te of accession, all of Ukraine's existing sanitary 
and phytosanitary measures, including regulations, orde rs, decrees and other measures that directly or 
indirectly affect international trade in agricultura l products would be brought in to conformity with the 
provisions of the SPS Agreement.  He added that Uk raine would not require additional certification or 
testing or sanitary registration for products wh ich had been certified as safe for human use and 
consumption by competent authorities of exportin g Members [recognized by Ukraine].  Ukraine 
would ensure that from the date of accession its cr iteria for granting prior authorization or securing 
the required certification for imported agricultura l products would be publis hed and available to 
traders.  He confirmed that sanitary, phytosanitary ,  and other certification requirements in Ukraine 
would be administered in a transparent and exped itious manner, and that Ukraine would consult with 
WTO Members, upon request, concerning the effect of its requirements on trade with a view to resolving issues that Members raised.  The Working Party took note of these commitments. 
- Trade-related investment measures 
325. Some Members noted that the Law "On Stimula tion of Automobile Manufacture in Ukraine" 
of 19 September 1997 contained certain  trade-related provisions includi ng local content requirements.  
These Members requested Ukraine to remove these el ements.  A Member also noted that Ukraine's 
regulation of the sugar market appeared to infri nge several provisions of the Agreement on Trade-
Related Investment Measures.  In particular, Uk raine's policy of mandatory exportation of sugar, 
refined domestically from raw sugar of foreign or igin, violated Article III:4 of the GATT 1994 and 
Article 2.1 of the TRIMs Agreement in that it require d an enterprise to use domestic goods in terms of 
the value and volume of local production and limited an  enterprise's purchases or use of imported raw 
sugar to the volume of local products exported.  This Member also considered that Ukraine's  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 117 
 
 
  minimum price policies constituted a prohibited TRIM  in the meaning of Annex 1(a) as the purchase 
or use by an enterprise of domestic products was required to obtain an advantage on the sale of 
refined sugar.  Finally, Ukraine's internal pr oduction quota for sugar, under which producers were 
required to sell a fixed quantity of refined sugar on the domestic market, limited the sale for export 
and thereby represented a prohibited TRIM in the m eaning of Annex 2(c) of the TRIMs Agreement.  
This Member requested Ukraine to abolish these requirements and restrictions, and to remove 
minimum internal prices on sugar. 
326. The representative of Ukraine replied th at Law No. 535/97-VR "On Stimulation of 
Automobile Manufacture in Ukraine" of 19 Se ptember 1997 and Law No. 1624-VI "On Development 
of Automobile Industry in Ukraine" of 18 March 2004 had contained local content requirements.  
In particular, benefits had been extended, inter alia , to the Closed Joint Stock Companies "Lviv 
Automobile Plant", "Zaporizhzhia Automobile Plant" and LuAZ.  However, Law No. 2505-IV 
"On Amendment of the Law of Ukraine 'On the St ate Budget for 2005' and So me Other Legislative 
Acts" of 25 March 2005 had abolished tax privileges granted to car producers, establishing equal rates 
of excise tax for domestic and imported motor vehi cles.  VAT, profit tax and import duty privileges 
(including VAT exemptions for certain domestic inputs contained in Law No. 1624-IV) had been 
eliminated by Law No. 2505-IV "On Amendment of  the Law of Ukraine 'On the State Budget for 
2005' and Some Other Legislative Acts" of 25 Marc h 2005, along with a gradual phasing out of the 
land tax exemption through 1 January 2008.  The provisions of Article 4 of the Law 
"On Development of Automobile Industry in Ukra ine", which had been the basis for granting the 
privileges, had subsequently been eliminated pur suant to the Law "On Amendment of the Law of 
Ukraine 'On Development of Automobile Industry in Ukraine'" of 6 July 2005, which harmonized 
existing legislative provisions with WTO requireme nts.  He confirmed that no tax and tariff 
preferences based on the use of local content requireme nts currently existed, and that from the date of 
accession Ukraine would not use such measure s to promote its automobile industry. 
327. As for sugar, Law No. 403-V of 30 N ovember 2006 had amended Law No. 758-XIV 
"On State Regulation of Sugar Production and Sale" of 17 June 1999 and had abolished the mandatory 
exportation of sugar derived from imported raw materials from the date of WTO accession.  Law 
No. 403-V of 30 November 2006 had also abolished the B quota (supply of sugar outside Ukraine in 
accordance with international Agreements) and th e C quota (sugar produced in excess of the quotas A 
and B and intended for sale exclusively outside of  Ukraine) from the date of accession.  He 
considered the other existing regulations affecting the sugar market in compliance with the provisions 
of the TRIMs Agreement.  In his view, the app lication of minimum prices to sugar complied with 
Article 6 of the Agreement on Agriculture and did no t constitute a prohibited TRIM in the meaning of WT/ACC/SPEC/UKR/5/Rev.7 
Page 118  
 
  Article 1(a) of the TRIMs Agreement.  He was therefore of the opinion that the A quota – 
representing the maximum quantity of sugar to be supplied on the domestic market from 1 September 
of the current year to 1 September of the fo llowing year, to be used for domestic sale and 
consumption – did not restrict exports.   
328.  The representative of Ukraine confirmed th at from the date of accession, Ukraine would 
apply its investment regime in compliance with  the WTO Agreement, including the Agreement on 
Trade-Related Investment Measures (TRIMs), and would apply the TRIMs Agreement from the date 
of accession without recourse to any transition period in a non-discriminatory manner – to imports from all WTO Members and to domestically produced  goods.  The Working Party took note of this 
commitment. 
- Free zones, special economic areas 
329. The representative of Ukraine said that free ec onomic zones and priority development areas 
had been established to encourage investment in regions characterized by structural unemployment 
(mining regions and military areas) or undergoing structural changes following technical or environmental disasters, such as the Chernobyl accident.  The Crimea special investment regime 
aimed at promoting industrial production and investment  in the public health and tourism sectors.  In 
addition, technological parks had been set up to  encourage investment, promote research, and 
encourage the development of new technologies.  He submitted detailed in formation on free economic 
zones and Territories of Priority Development with Special Regime of Investment Activity in Ukraine 
in Annex 9 of document WT/ACC/UKR/110/Add.1.  Additional information on free economic zones, 
priority development areas and technological parks is provided in document WT/ACC/UKR/116.   
330. Technological parks had been established for a period of 15 years starting on 1 January 2000 
pursuant to Law No. 991-XIV "On Special Regi me of Investment and Innovation Activity of 
Technology Parks" of 16 July 1999 and Cabinet of Ministers Decree No. 2311 of 17 December 1999.  
Priority areas had been established pursuant to Law No. 2623-III "On Priority Directions of Science 
and Technology" of 11 July 2001.  Ukraine's special  (free) economic zones and priority development 
territories were regulated by Law No. 2673-12 "On Ge neral Grounds of Creation and Functioning of 
Special (Free) Economic Zones" of 13 October 1992, as amended on 15 May 2003 and 
25 March 2005.  Each free zone or other special zone, having an economic regime other than the 
general economic regime applicable in Ukraine, wa s regulated though a specific Law as stipulated in 
Article 92 of the Constitution.  Any legal person  or association of legal persons implementing 
investment and innovation projects aiming at deve loping high technology in priority areas were 
eligible for benefits.    WT/ACC/SPEC/UKR/5/Rev.7 
 Page 119 
 
 
  331. Benefits granted under free economic zones ( FEZ) and priority development areas could 
include exemptions from profit, investment, and la nd tax, VAT and import duties, mandatory sale of 
foreign currency earnings (imposed temporar ily between September 1998 and March 1999), and 
certain fees (Tables 25(a) and 25(b)).  FEZ benefits  were not limited to specific industrial sectors.  
In the case of priority development areas, benefits  were awarded to investments in priority economic 
activities, the list of which was determined by Reso lution of the Cabinet of Ministers.  Incentives 
were granted to duly approved investment projects implemented by any legal person registered in a 
FEZ territory or priority development area and upon payment of a registration fee in accordance with Resolution No. 1199 of 5 July 1999.  Investment pr ojects were approved by a management body after 
examination of the project's compatibility with th e objectives and economic priorities of the zone, its 
financial sustainability and contribution to economic, scientific, technological and social 
development, and upon justification of the amount a nd list of equipment, hardware and parts to be 
imported into the zone.  Minimum levels of invest ment were required in priority development areas 
and in some free economic zones (Tables 26(a) and 26(b)).   
Table 26(a):  Minimum investment leve ls in priority economic activities
 
 Investment Project Co st/Economic activities 
Priority Territories in 
Chernihiv Oblast At least: 
 
- US$200,000 – in agriculture, food-processing and agricultural produce processing 
industries, light industry, pulp and paper i ndustry, wood processing, furniture production, 
health protection and education; 
- US$300,000 – in construction, tour ist and recreation industry; and 
- US$500,000 – in extractive industry, machine and equipment building, non-metal mineral 
products, chemical production, transport. 
Volyn Oblast At least US$200,000 – in all priority business activities 
The city of Kharkiv At least: 
 
- US$3 million – in metallurgy and metal working, machine and equipment building, 
building of electrical, electronic and transport equipment; 
- US$1 million – in producing of electricity, gas, water, coke, other non-metal mineral 
products, in transport, communications, in metal waste and scrap working; 
- US$700,000 – in construction, sanitation, scavenging and wa ste working, in chemical 
production, furniture, pulp and paper industry, printing industry; and 
- US$500,000 - in food-processing and agricultur al products processing industry, textile and 
clothing industry, tanning and shoe manufact uring industry, in health protection and 
education, in public assistance and in resear ch and development in natural and technical 
sciences. 
Zhytomyr Oblast At least: 
 
- US$200,000 - in agriculture, food-processing in dustry, textile industry, pulp and paper 
industry, wood processing, furniture producti on, clothes and furs manufacturing, health 
protection and education; 
- US$300,000 – in construction; and 
- US$500,000 – in extractive industry, machine and equipment building,  mineral material 
products, chemical production, transport. WT/ACC/SPEC/UKR/5/Rev.7 
Page 120  
 
   Investment Project Co st/Economic activities 
the City of Shostka, 
Sumy Oblast At least: 
 
- US$200,000 - in food-processing industry an d agricultural products processing, wood 
processing and wood worki ng, health protection; 
- US$500,000 – in construction, waste working,  producing electricity by thermoelectric 
power station and in distribution of heat; and 
- US$1 million – in machine and equipment building, powder metallurgy and chemical 
production. 
Autonomous Republic 
of Crimea At least: 
 
- US$100,000 – in activity for protection of hist orical and natural resources, research and 
development in information infrastructure, cultu re and sport, consumer services, territory 
cleaning, forestry, production of s port and fancy goods, toys, souvenirs; 
- US$200,000 - in health protection and public a ssistance, in agriculture, fish industry, 
food-processing and agricultural produce pr ocessing industries, textile industry, wood 
working, furniture production; 
- US$500,000 – in activity of health and resort  centres, hotel and restaurant business, 
transport and communications, in  construction, waste working,  tourism services, rest and 
entertainment services; and 
- US$1 million – in extractive industry, pro cessing industry, electricity, gas and water 
production. 
Zakarpatska Oblast At least US$200,000 – in all priority business activities 
Luhansk Oblast At least: 
 
- US$500,000 - in agriculture, food-processing and agricultural produce processing 
industries, health protection; 
- US$700,000 – in construction and transport industry; and 
- US$1 million - in extractive industry, electrical energy and coke production, chemical 
production and machine building. 
Donetsk Oblast At least: 
 
- US$1 million (US$250,000 – for small enterprises) - in all priority business activities 
 
Table 26(b):  Minimum investment  levels in free economic zones  
FEZ Investment Project Cost 
Reni At least US$200,000 
Porto-franco at Odessa Commercial Sea Port At least US$1 million 
Slavutych At least US$200,000 
Port Crimea At least US$100,000 
Mykolayiv At least: 
 
US$500,000 – in food processing and ag ricultural produce processing 
industries; 
US$700,000 – in construction, en ergy and transportation; 
US$1 million – in machine building and instrument building; 
US$3 million – for shipbuilding industries.  
Yavoriv At least US$500,000 (except pr ojects involving technological park) 
 
332. In response to specific questions, he said that benefits were not linked to export performance 
or local content.  Pursuant to Resolution No. 1199 of 5 July 1999 investors had been allowed in the 
course of an investment project to give preferen ce to products (works and services) of Ukrainian 
origin in the event of similar price, term of completion, quality and compliance with international 
standards (section 3, sub-section 13).  This pr ovision had only been a recommendation and had never 
been implemented.  He added that his Governme nt had adopted a Resolution "On Amendment of the  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 121 
 
 
  paragraph 3 of Model Agreement (Contract) for the Implementation of the Investment Project at the 
Territory of Priority Development, in Special (Free) Economic Zone" of 30 May 2005, which had 
eliminated the non WTO-compliant reference to prefer ences accorded to products of Ukrainian origin. 
333. Asked to confirm whether free zones were still functioning, and on what basis, the 
representative of Ukraine said that special (free) ec onomic zones were not functioning at present.   
334. A Member sought clarification about the exte nt to which goods manufactured in free zones 
were deemed to have transformed imported inputs  sufficiently to be exempted from customs duties 
and taxes.  The representative of Ukraine replied that, pursuant to Article 18 of the Law "On the 
Single Customs Tariff", sufficiently transformed goods included (i) finished goods, such as natural 
resources extracted within the special economic zone territory; plantation products grown on its soil; 
live animals bred in the zone; animal products pro duced within the zone; hunting, fishery and seafood 
products produced within the z one; seafood products extracted or produced in the world ocean by 
vessels of the given country, as well as by vessels leased or freighted by it; secondary raw materials and wastes generated through produc tion and other processes completed within the zone; and goods 
manufactured in the zone exclusively with the pr oducts referred to above ; and (ii) adequately 
processed goods, i.e. goods classified in a tariff pos ition other than the position of imported materials 
and products used for their production and goods with  an added value of at least 50 per cent.  Goods 
safety operations for transportation or storage, preparation for sale and transportation, simple 
assembling operations, and limited transformation opera tions were not considered sufficient working 
or processing. 
335. A Member noted that the provision according to which a product, in order to be transported 
duty free to the customs territory of Ukraine, had to  be of FEZ origin, e.g. with a value added of at 
least 50 per cent, constituted a local content require ment and violated Article 3 of the Agreement on 
Subsidies and Countervailing Measures and Article  III:5 of the GATT 1994.  Some Members asked 
Ukraine to ensure that its domestic legislation on free economic zones and priority development areas 
would comply fully with WTO obligations upon accessi on, i.e., that normal taxes, tariffs, customs 
charges and other regulations would be applied to goods from those zones sold in the rest of Ukraine, 
that the provision of benefits w ould not be contingent on export perfo rmance, trade balancing, or local 
content criteria, and that the provisions of the WTO Agreement on Subsidies and Countervailing 
Measures (SCM), and of the TRIMs and TRIPS Agre ements would be observed.  In particular, 
Ukraine was also asked to confir m that Ukraine's incentives with r espect to exemptions from import 
duties were consistent with Annex II and Anne x III of the SCM Agreement, specifically the WT/ACC/SPEC/UKR/5/Rev.7 
Page 122  
 
  requirement that inputs exempted from import duties must be consumed in the production of the 
exported product. 
336. The representative of Ukraine replied that sev eral draft laws amending the current FEZ 
regime had failed to be adopted by the Ve rkhovna Rada.  These included (i) draft Law 
"On Amendment of Some Laws of Ukraine On Crea tion and Functioning of Special (Free) Economic 
Zones and Application of Special Regimes of Inv estment Activity in the Territories of Priority 
Development" to modify the customs regime of the "Azov", "Donetsk", and "Zakarpattia" special 
economic zones;  (ii) draft Law No. 2569 of 28 March 2003 to cancel privileges applicable to 
agricultural goods of Chapters 1 to 24, annul impor t duty benefits for agricultural goods within the 
special regimes of investment activity, and specify  criteria for determining the level of processing; 
and (iii) draft Law No. 3162 of 25 February 2003 determining the level of processing.   
337. However, Law No. 2505 "On Amendment of the Law of Ukraine "On the State Budget of 
Ukraine for 2005 and Some Other Legal Acts" of  25 March 2005 had cancelled the privileges for 
business entities registered in special economic z ones, territories of priority development and 
technological parks.  In particular, this Law ha d cancelled the exemption from land tax, corporate 
income tax, import duty and value added tax on import s.  Thus, since 2005, there were no preferences  
in operation.  The new amendments did not alter th e principles of the effective taxation mechanism, 
and did not increase the tax burden on manufacturers.   Goods imported from free economic zones into 
the customs territory of Ukraine were subject to  internal taxes as indicated in Table 27.   
Table 27:  Importation of goods from free economic zones into the customs territory of Ukraine
 
Name of free 
economic zone Goods previously imported from outside of the customs 
territory of Ukraine Manufactured goods, including 
finished or sufficiently processed 
goods 
"Donetsk" All taxes and duties payable as applied to goods being imported VAT and excise duty are collected 
"Azov" All taxes and duties payable as applied to goods being imported VAT and excise duty are collected 
"Zakarpattia" All taxes and duties payable as applied to goods being im ported VAT and excise duty are collected 
"Yavoriv" (auto-
port Krakovets) All taxes and duties payable as applied to goods being imported Import duty, VAT and excise duty 
are collected 
"Interport Kovel" All taxes and duties payable as applied to goods being impor ted VAT and excise duty are collected 
"Mykolayiv" All taxes and duties payable as applied to  goods being imported Import duty, VAT and excise duty 
are collected 
"Porto-franco" All taxes and duties payable as applied to goods being imported Import duty, VAT and excise duty 
are collected 
"Port Crimea" All taxes and duties pa yable as applied to goods being impor ted Import duty, VAT and excise duty 
are collected 
"Reni" All taxes and duties payable as applied to goods being imported Import duty, VAT and excise duty 
are collected 
"Slavutych" Special customs zone regime non-applicable 
"Kurortopolis 
Truskavets" Special customs zone regime non-applicable 
  WT/ACC/SPEC/UKR/5/Rev.7 
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  338. To minimize the negative effects on business entiti es of the elimination of the tax exemptions, 
the Cabinet of Ministers had approved Resolution No. 1119 "Certain Issues of Bringing (Sending) 
Goods to Special (Free) Economic Zones and Bringing Goods Outside Their Boundaries" of 
30 November 2005.  The provisions of this Reso lution allowed business entities to provide customs 
authorities with promissory notes for the amount of import duty and VAT maturing within 90 days, for goods imported for processing within the framework of investment projects, provided that 
100 per cent of the manufactured products were e xported without the right to re-import.  This 
provision did not apply to excisable goods and g oods under Chapters 1 to 24 of the Ukrainian 
nomenclature.   
339. He added that a moratorium on the establis hment of new special economic zones until 
1 January 2010 had been integrated in the Law "O n the State Budget for 2004", Article 9, and had 
expired at the end of 2004.  A moratorium on the approval of new investment projects had also been 
introduced; however, it had been lifted following  the entry into force of Law No. 1801-IV 
"On Amendments to the Law on the State Budget for 2004" on 1 July 2004.  The 2005 Budget Law (Article 9) had imposed a moratorium on the cr eation of new special (free) economic zones, on the 
introduction of special investment regimes in new territories, and on the creation of new technological 
parks.  A moratorium on the approval of new invest ment projects in special (free) economic zones and 
on territories with special investment regimes had also been imposed. 
340. Other recently adopted legislation include d Resolution No. 704 of 15 May 2003, which 
modified the Sample Agreement (Contract) for the implementation of investment projects in special 
economic zones and priority development areas; Cabinet of Ministers Resolution No. 404 of 30 May 2005, which removed the requirement giving preference to products (works, services) of 
Ukrainian origin from the Sample Agreement (Cont ract); Resolution No. 1435 of 10 September 2003, 
which established maximum volumes of imports into th e customs territory of Ukraine for certain meat 
products fully or sufficiently processed within the "Donetsk" zone; and Resolution No. 1368 of 
27 August 2003, which provided for mandatory expert examinations of changes made to investment 
projects to be carried out by central agencies of  the executive power.  This Resolution prohibited 
volume increases of imported goods under Chapters 1 to 24 of the Ukrainian nomenclature and made 
the approval of investment projects s ubject to the consent of all centra l agencies involved in the expert 
examination.  It also offered guarantees to special economic zone operators in the event of changes to 
the priority types list.  He noted that Resoluti on No. 146 of 11 February 2004, which restricted the 
import volumes from the Donetsk FEZ, had been cancelled.  There were no plans to renew it.  In addition, a draft Law "On Amendments to the La w 'On General Principles of Establishment and 
Operation of Special (Free) Economic Zones'" had been prepared.  This draft Law was aimed at WT/ACC/SPEC/UKR/5/Rev.7 
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  regulating the implementation of export-oriented investment projects related to the processing of 
goods on the customs territory of Ukraine.  In particular, the draft Law envisaged that goods 
produced, or substantially processed or modified in a special (free) economic zone (i) shipped outside 
of Ukraine's customs territory, would not be subject to export duty or value adde d tax; and (ii) shipped 
into Ukraine's customs territory, would be subject to the same import duty at preferential rates, excise 
duty and the value added tax as under th e normal customs importation regime.  
341. The representative of Ukraine stated that Ukra ine did not maintain any policy where inputs 
exempted from import duties must be consumed in  the production of the exported products.  In 
response to a specific question he stated that the nor mal rules of origin applied to goods exported from 
free economic zones to the rest of Ukraine. 
342. The representative of Ukraine confirmed that fr ee zones or free economic zones established in 
Ukraine, including those referred to in paragr aphs [...] and Tables 26(a) and 27, would be 
administered in compliance with WTO provisions upon accession, including the Agreements on TRIPS, TRIMs, and Subsidies and Countervailing M easures.  The right of firms to establish and 
operate in these zones would not be subject to expor t performance, trade balancing, or local content 
requirements. Goods imported or produced in th ese zones under tax and tariff provisions that exempt 
imports and imported inputs from tariffs and certain taxes would be subject to normal customs 
formalities when entering the rest of Ukraine incl uding the application of tariffs and taxes.  The 
Working Party took note of these commitments. 
- Government-mandated counter-trade and barter 
343. A Member was concerned about the incidence of ba rter in Ukraine's foreign trade.  While the 
overall prevalence of barter had been reduced, bart er was still applied on a significant scale in Ukraine 
and could affect up to 20 per cent of transactions occurring between Ukrainian parties in the sugar 
sector, particularly between beet producers and pro cessors/refiners.  This Member accordingly sought 
information on the steps Ukraine was taking to eliminat e barter practices in internal and international 
trade, and when such practices were expected to be completely eliminated.  Questions were also 
raised concerning the application of VAT or other internal taxes to barter transactions, and whether 
such measures conformed with the provisions of Arti cles I:1 and III:2 of the GATT 1994.  In addition, 
a Member sought information about the licensing requirements affecting barter transactions. 
344. The representative of Ukraine replied that ba rter trade was regulated by Law No. 351-XVI 
"On Regulation of Goods Exchange (Barter) Transactions in Foreign Economic Area" of 
23 December 1998, as well as Cabinet of Minister s Resolution No. 1489 of 13 August 1999, Cabinet  WT/ACC/SPEC/UKR/5/Rev.7 
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  of Ministers Resolution No. 756 of 29 April 1999, Decree of the Ministry of Economy No. 188 of 
9 June 2000, and Decree of the Ministry of Foreign Economic Relations No. 831 of 
1 November 1999.  He confirmed that trade unde r barter arrangements was subject to the same 
customs duties, fees and charges, and internal ta xes as other like products imported into Ukrainian 
territory.   
345. The incidence of barter in foreign trade transac tions had declined rapidly in recent years and 
had represented no more than 0.1 per cent of Ukraine's imports and exports in 2002.  In 
manufacturing, where barter operations had accounted  for more than 40 per cent of the transaction 
settlements in 1998, the share of barter had falle n to 2.2 per cent in early 2003.  Specifically 
concerning the sugar sector, the share of barter transactions had amounted to 5 per cent in sales of sugar beet in 2002, and less than 10 per cent fo r sugar sold by agricultural enterprises.   
346. Ukraine had applied a special procedure in the determination of tax credit and tax liability to 
discourage barter operations.  However, this procedure had been abolished according to Law 
No. 469-IV "On Amendments to the Law of Ukrain e 'On Value Added Tax'" of 16 January 2003, and 
barter was now treated on par with other commerc ial transactions.  The Law "On the 2003 National 
Budget of Ukraine" (Article 7) stipulated th at for goods, works and services exported from the 
customs territory of Ukraine as part of a barter tran saction, VAT paid (calculated) in connection with 
the purchase of goods (or works or services) would not gi ve rise to an increase of the tax credit, and 
would be included in the total gross production (turnove r) costs of the taxpayer.  This rule had been 
extended by the Law "On the State Budget of Ukraine for the Year 2004".   
347. The representative of Ukraine confirmed that bart er transactions, as such, were not subject to 
licensing.  Licensing, including the licensing of barter transactions, was applicable only to goods, which were subject to licensing.  Goods imported unde r a barter contract had to be imported into the 
customs territory of Ukraine no later than 90 days following their customs clear ance.  To exceed this 
period, the party engaged in the barter transac tion had to obtain a one- time individual permit.  
An applicant seeking such a permit should file with  the Ministry of Economy (i) a request, describing 
the reasons and needs for extension of the authorized  timeframes for entry of imports into the customs 
territory of Ukraine under barter Agreements; (ii) an application for a one-time individual permit in 
the format set by the Ministry; (iii) a conclusion of the Ministry or another central executive power 
authority that a barter contract for the import of goods (works, services) was referred to those 
providing for production cooperati on, consignment, complex constr uction, supply of sophisticated 
technical items and special purpose goods, determini ng the period of possible extension of timeframes 
for the entry of imports into the customs territory of Ukraine; (iv) a certified copy of a barter contract; WT/ACC/SPEC/UKR/5/Rev.7 
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  (v) certified copies of customs declarations acco mpanying the import and export of goods (works, 
services) under respective barter contracts; and (vi) a certified copy of a certificate of State 
registration of a business entity involved in foreign economic activity.  This package of documents 
had to be filed no later than 15 days following th e expiration of the term for entry of goods (works, 
services) into the customs territory of Ukraine, i.e ., 90 days following the date of customs clearance of 
goods imported under barter contracts.  If submi ssion deadlines were not re spected, an applicant 
might be denied the issue of the requested permit, and the application could be  reconsidered only once 
a complete set of documents had been filed.  
- Government procurement 
348. The representative of Ukraine said that the ag ency responsible for the implementation of 
Ukraine's government procurement policy was the Department for Coordination of Government 
Procurement of the Antimonopoly Committee of Ukrain e.  In recent years, efforts had focused on 
developing and improving government procurement legislation, training personnel, and disseminating 
information.  He submitted a Memorandum on the purchase of goods, works, and services in 
document WT/ACC/UKR/74.  The system had been modified in 2000 with the adoption of Law 
No. 1490-HI "On Procurement of Goods, Works, a nd Services" of 22 Februa ry 2000 (as amended by 
Laws Nos. 434-IV of 16 January 2003; 1047-IV of 9 July 2003; 1158-IV of 11 September 2003; 
1294-IV of 20 November 2003; 2188-IV of 18 November 2004; 2229-IV of 14 December 2004; 
2377-IV of 20 January 2005; 2664-IV of 16 June 2005; 3205-IV of 15 December 2005; and 424-V of 
1 December 2006).  This Law was based on the UNCITRAL model law on government procurement 
and incorporated provisions of the WTO Agreem ent on Government Procurement and European 
Union Directives.  The Law provided for a si ngle government procurement system.  The Law 
regulated tendering procedures to be applied in publ ic procurements financed by the State budget and 
local-government budgets, as well as expenses of non-bud get funds and credits secured by the Cabinet 
of Ministers.  This Law also recognized the di stinction between purchases by State entities as inputs 
for possible commercial use and government purchases for its own consumption.  He confirmed that 
purchases by State entities for possible commercial use were subject to, and therefore would comply 
with, Ukraine's obligations under the WTO Agreement.   
349. Ukraine operated a decentralized government pr ocurement system whereby procurement was 
carried out directly by the purchasing entity, i.e., the State power authorities, local self-government bodies and institutions reporting to them, social insurance funds, the Pension Fund, the National 
Bank, as well as enterprises and organizations fund ed by State and local budgets.  The purchasing 
entity established a tender committee, responsible fo r ensuring optimal utilization of public funds by  WT/ACC/SPEC/UKR/5/Rev.7 
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  organizing open tenders in a competitive environm ent.  Law No. 1490-III "On Procurement of Goods, 
Works, and Services" of 22 February 2000 stipul ated the conduct of sequential steps such as 
(i) the invitation to participate in a tender; (ii) the elaboration of detailed tender documents containing 
clear, impartial and accurate specifications; (iii)  objective evaluation of the conformity with the 
established criteria; (iv) the inadmissibility of negotiations between the procuring entity and the 
successful bidder; and (v) the conclusion of a Procurement Agreement.   
350. Article 5 of Law No. 1490-III of 22 February 2000, which stipulated the principle of non-
discrimination, had been aligned with universa lly acceptable international norms and practice.  
Accordingly, no supplier could be excluded from a State procurement procedure based on national 
affiliation, and transparent and fair bidding pro cedures enabled the selection of the most economical 
proposal.    
351. Law No. 1490-III of 22 February 2000 also included provisions concerning the review of 
complaints.  These matters were addressed in Ch apter VII of the Law – "Appealing the Applied 
Procurements Procedures".  The receipt of a compla int served as sufficient grounds for an inspection 
conducted by a competent authority as well as cont rolling agency.  A decision would be taken to 
abrogate the tender if the alleged violations were  proved.  Should a substantiated complaint be 
recognized as unsatisfied because the procuring en tity had entered into a procurement Agreement 
prior to the filing of the complaint, then the case could be submitted to the competent controlling 
agencies and, in individual cases, to the law enfo rcement bodies.  Any party objecting to a decision 
rendered by a competent authority could appeal the decision according to applicable law.   
352. Data concerning government proc urement tenders were posted on the official website of the 
Antimonopoly Committee of Ukraine (www.amc. gov.ua), on the Government's web-portal 
(www.kmu.gov.ua), the Public Procurements of Ukraine (www.zakupivli.com), the Tender Chamber 
of Ukraine (www.tpu.net.ua), as well as on the home pages of the purchasing entities.   
353. The representative of Ukraine said that Law No . 1490-III "On Procurement of Goods, Works, 
and Services" of 22 February 2000 had been ame nded and that these amendments had come into 
effect on 12 March 2007.  The amendments include d the establishment of an Interdepartmental 
Commission on Public Procurement as an oversight  and policy organ in the area of procurement; 
introduction of a prohibition on the submission of multip le bids by affiliated companies; strengthening 
of training requirements for Tender Committee memb ers; establishment of a blacklist of unscrupulous 
bidders; tightened enforcement of advertising re quirements; removal of preferential provisions; 
establishment of a register of bidders, to be main tained by the Interdepartmental Commission, and a 
catalogue of bidders, to be maintained by the Tender Chamber; designation of the Anti-Monopoly WT/ACC/SPEC/UKR/5/Rev.7 
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  Committee as the authorized agency for various over sight functions; introduction of reverse auction 
procedures; raising of the minimum number of bids required for a valid proceeding from two to three; 
and elaboration of procedures for filing of bidder co mplaints to the Interdepartmental Commission.  
The amendments also recognized the distincti on between purchases by State entities as inputs for 
possible commercial use and government purchases fo r its own consumption (Articles 2(5); 2(6.6) 
and 2(6.8)).  He added that furt her amendments to the Procurement Law would be introduced in 2007. 
354. Some Members urged Ukraine to initiate negotia tions to join the Agreement on Government 
Procurement after accession.  In the interim, procurement should be conducted in a transparent 
manner and MFN treatment should be applied when  tenders were opened to foreign goods and 
bidders.   
355. The representative of Ukraine confirmed that  upon WTO accession, Ukraine would start 
negotiations on the accession to the Government Pr ocurement Agreement.  Ukraine would become 
observer to the GPA at the time of accession to th e WTO and start GPA negotiations by requesting 
membership and tabling an entities offer one year  after accession.  The Working Party took note of 
these commitments.   
- Trade in civil aircraft 
356. A Member sought a commitment from Ukraine to  join the Agreement on Trade in Civil 
Aircraft upon accession to the WTO.   
357. The representative of Ukraine confirmed that Ukraine would become a signatory to 
the Agreement on Trade in Civil Aircraft in 2010.  The Working Party took note of this commitment. 
- Transit 
358. The representative of Ukraine said that transit of  goods through the territory of Ukraine was 
regulated by Law No. 1172-XIV "On Cargoes in Tran sit" of 20 October 1999.  In his view, the Law 
complied fully with Article V of the GATT 1994.  "Cargoes in transit" were understood as shipments 
by transport means in transit subject to customs control through the Ukrainian territory between two 
points of entry or within one point − temporary storage of goods in warehouses, customs terminals, 
etc.  The Law guaranteed the freedom of transit and did not include any restrictions nor distinctions 
based on the flag of vessels, the pl ace of origin, shipping, entry, depa rture, or destination, or on any 
circumstances that related to the ownership of goods, ships, or other means of transport, in conformity 
with Article V:2 of the GATT 1994.  The Law provi ded for MFN treatment of goods in transit.  
Pursuant to Article 157 of the new Customs Code, goods in transit could be moved along the routes  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 129 
 
 
  determined freely by the carriers.  However, the Cabinet of Ministers could set restrictions on the 
displacement of excisable goods in transit (alc oholic beverages and tobacco products) along specific 
routes and through designated points of entry at the cu stoms border, as well as  deadlines for transit of 
such goods by motorway or railway (Resolutions Nos. 484 of 6 May 1996 and 938 of 12 August 1996).   
359. Some Members noted that the Ukrainian au thorities could impose specific routes for the 
transit of excisable goods, and questioned whether th is provision was compatible with Article V:2 
(first sentence) of the GATT 1994.  It was argued th at the government would not always be aware of 
what the most convenient route for a given economi c operator might be.  Moreover, Articles V:3 and 
V:4 allowed only reasonable charges for transporta tion or those commensurate with administrative 
expenses entailed by transit or with the cost of the services rendered.  In addition, Articles V:5 and 
V:6 mandated "treatment no less favourable" rather th an "equal treatment" to be accorded to traffic in 
transit.   
360. The representative of Ukraine replied that Artic le 201 of the Customs Code stipulated that 
carriers chose the most economical transit routes pr ovided that requirements determined pursuant to 
the Customs Code were complied with.  The Cabinet of Ministers Resolution No. 938 of 
12 August 1996 (with changes and amendments) speci fied the designated border crossing points for 
the importation and exportation of excisable goods.  He noted that Article V:2 of the GATT 1994 
stipulated freedom of transit via the routes most convenient for international transit which, in his 
opinion, confirmed the right of WTO Members to impose a "convenient route".  Ukraine had 
designated such routes for specific types of goods to  prevent circumvention of controls on excisable 
goods, which in turn would discourage smuggling.  He  confirmed that goods in transit were exempt 
from duties, fees, and taxes, except for the uni fied fee (Table 14(b)), which in his opinion 
corresponded to the cost of transit.  The unified fee was not collected on empty railway cargo cars 
crossing the territory of Ukraine.  Motor vehi cles and containers crossing the Ukrainian border 
without cargo were subject to one fifth of the fee s tipulated according to Article 5 of the Law "On the 
Unified Fee that is charged at Customs Points of Entry through the Ukrainian State Border".  The fee 
for usage of Ukrainian highways was collected in full.  Goods from any country were carried through 
Ukrainian territory on equal terms,  and Ukrainian law did not provi de for limitations regarding the 
MFN treatment of transit shipments.  He consid ered Ukraine to be in full compliance with the 
provisions of Articles V:5 and V:6 of the GATT 1994.   
361. Transit cargoes were subject to simplified and express control procedures (Article 9 of the 
Law).  Controls could not be interrupted and - in the event of Agreements with neighbouring States - WT/ACC/SPEC/UKR/5/Rev.7 
Page 130  
 
  they were performed jointly.  The delivery of goods could be subject to security measures including a 
guarantee issued by the owner of the goods and vehicles or an authorized person to the customs 
authority; escort by the customs authority; ca rriage of the goods by the customs carrier; or 
transportation of the goods under the conditions of  the 1975 Convention of TIR (Article 161 of the 
Customs Code).  These guarantee measures were co mpulsory (Article 165 of the Customs Code) for 
excisable goods.  Asked whether the security meas ures could be imposed on products other than 
excisable goods and for what justification, the representative of Ukraine said that the security 
measures aimed at guaranteeing the arrival of such goods at a designated customs office, and that the 
type of guarantee to be provided was chosen by the owner or the goods or his representative pursuant 
to Article 165 of the Customs Code and Cabinet of  Ministers' Resolution No. 700 "On the Regulation 
on the Furnishing to Ukrainian Customs Authorities of Financial Guarantees regarding the Mandatory 
Delivery of Goods to Designated Customs Offices" of 29 June 1996.   
362. The time limit for the shipment of goods to the destination customs authority was established 
by the entry customs authority in  accordance with Ukrainian standard s for cargo transportation and on 
the basis of the itinerary, transport means, distance and other shipment conditions.  The time limit did 
not include the period of storage in warehouses due  to the reloading of the goods into another 
transport means, nor the time period required fo r other cargo handling operations allowed by the 
customs authorities.  In his view, these provision s provided for a reasonable deadline for transit as 
stipulated in Article V:4 of the GATT 1994.  He added that the Law did not include any specific 
requirements for aircraft in transit.  Goods in ai r transit and cargoes were subject to normal customs 
controls and clearance (Chapter 33 of the new Customs Code). 
363. In response to a specific question, he noted th at pursuant to Article 200 of the Customs Code, 
Ukraine's transit customs regime covered both vehicl es and cargo in transit.  Therefore, an empty 
truck transiting through the territory of Ukraine woul d be subject to transit customs procedures, but no 
cargo customs declaration would be issued. 
364. The representative of Ukraine confirmed that Uk raine would apply all its laws, regulations 
and other measures governing transit of goods [(incl uding energy)], such as those governing charges 
for transportation of goods in transit [by road, rail  and air], in conformity with the provisions of 
Article V of the GATT 1994 and other relevant pr ovisions of the WTO Agreement.  The Working 
Party took note of this commitment.  WT/ACC/SPEC/UKR/5/Rev.7 
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  - Agricultural policies 
(a) Imports 365. The representative of Ukraine said that agricultu ral products were subject to ordinary customs 
duties.  Quantitative restrictions were no longer a pplied on any agricultural products.  The Verkhovna 
Rada had authorized tariff rate quotas for the im portation of raw cane sugar totalling 560,000 tonnes 
in 2003, and a tariff rate quota of 125,000 tonnes had been opened for 2004, as indicated in 
Table 13(b).  No normative acts had been prepared for the introduction of tariff rate quotas in 2005 
(see the section "Tariff rate quotas, tariff exemptions").  
(b)  Exports 
366. The representative of Ukraine sai d that live cattle and sheep, oilseeds, and certain hides and 
skins, were subject to export duty (see th e section "Export regulations" for details).  
367. The representative of Ukraine added that to pr event negative developments, and taking into 
account the level of wholesale grain resources in 2006/ 2007, the Cabinet of Ministers had authorized 
an export quota on wheat (and a wheat/rye mix) of 3,000 tonnes; a quota on barley of 600,000 tonnes; a quota on corn of 500,000 tonnes; and a quota on rye of 3,000 tonnes.  In his view, these grain quotas 
had been imposed in conformity with Article XI  of the GATT 1994.  Resolution of the Cabinet of 
Ministers No. 290 of 22 February 2007 had elimin ated the quota on the export of barley and corn, 
which would allow the resumption of the export of these grains (see also the section "Export regulations").  The representative of Ukraine said that the export quotas on wheat and rye would be 
eliminated prior to accession. 
(c) Internal policies 
[Ukraine has submitted data on dom estic support and export subsidies in agriculture for the period 
1994-1996 in documents WT/ACC/SPEC/UKR/1 and its Revisions 2, 3, 4, 7 and 8, for the period 1997-1999 in documents WT/ACC/SPEC/UKR/1/Rev.5 and 6, and for the period 2000-2002 in 
Annex 10 of document WT/ACC/UKR/110/Add.2.  Revi sed information, covering both 1994-96 as well 
as 2002-2002 has been provided in documen ts WT/ACC/SPEC/UKR/1/Rev.9 and 10.  Revised 
information covering the period 1994-1 996 has been provided in document 
WT/ACC/SPEC/UKR/1/Rev.11.  Information "on the need for annual State support ("Amber box 
measures")" has been presented in Annex 11 of document WT/ACC/UKR/110/Add.1.  Information on 
agricultural support policy in Ukraine has also been presented in document 
WT/ACC/SPEC/UKR/6/Add.6.]   WT/ACC/SPEC/UKR/5/Rev.7 
Page 132  
 
  368. The representative of Ukraine said that important  measures had been undertaken over the past 
few years to create a more favourable economic envi ronment and raise the efficiency of agricultural 
enterprises.  A new land Code had been adopted in 2001, which recognized the legal right to own land 
and thereby facilitated the privatization of land for agricultural purposes.  The possibility to purchase 
and sell agricultural land had initially been foreseen for 2005.  However, a moratorium on this had 
been imposed until 1 January 2008 to allow for the development of the legislative framework 
necessary for the functioning of the land market; no fu rther changes to the situation were envisaged.  
At the end of 2001, some 37,600 private farmer s owned 2 million hectares of agricultural land − and 
20.7 million hectares were leased − and about 7,000 agro-industrial enterprises (State farms, 
processing enterprises, agrarian service and constructi on enterprises) had been privatized.  Mandatory 
insurance of agricultural crops and plantations had been introduced in 2001, and the infrastructure 
related to agricultural markets had been improved.   Institutions had been developed to provide 
consultancy and advisory services and education to  farmers.  He provided a list of laws and 
regulations related to Ukraine's domest ic agricultural policies in document 
WT/ACC/UKR/110/Add.2, Item 164, and presented info rmation on reforms in the agrarian sector in 
document WT/ACC/UKR/96/Rev.1.   
369. A new Law "On State Support to Agriculture in Ukraine" No. 1877-IV had been adopted on 
24 June 2004.  This Law contained provisions on  State support for agriculture, including animal 
(husbandry) products and beet sugar production.  Provisions of other normative and legal acts 
remained in effect, insofar as these did not c ontradict the provisions of the new Law.  
370. Some Members raised concerns regarding the new Law "On State Support to Agriculture in 
Ukraine", noting that some of its provisions governing inter alia  the imposition of import quotas 
(Article 8.6(d)), as well as the use of minimum impor t prices (Article 8.8.1(a)), were not consistent 
with WTO requirements.  In addition, some Me mbers sought more detailed advice on the provisions 
of the Law "On State Support to Agriculture in Ukrain e" that could trigger market interventions aimed 
at supporting domestic agricultural producers and, in particular, on the conditions that would 
constitute a threat to the competitive operation of  the market.  A Member expressed concerns about 
the provisions of the Law allowing for the possib ility of exports of pro ducts purchased through 
commodity intervention.  Referring to Article 6 of the Law, another Member enquired about the 
elements that had to be taken into account to de fine a case as "exceptional", which in turn would 
justify a commodity intervention.  A Member stated  that Ukraine must change the WTO incompatible 
provisions (production quotas, minimal prices and ma ximum trade margins) of the Law on Milk and 
Dairy Products prior to accession.  In addition, pref erences provided to the State trading enterprises 
(Khlib Ukrainy, State Reserves, Agricultural Fund) in procurement and transportation of agricultural  WT/ACC/SPEC/UKR/5/Rev.7 
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  commodities mandated by the Orders of the Ca binet of Ministers dated 29 July 2005 and 
31 August 2005 had to be eliminated.  Ukraine wa s also invited to amend its current VAT Law 
(Article 81) to provide for national treatment for importe d food products, e.g., to equalize the VAT tax 
burden with that applied to domestic products. 
371. The representative of Ukraine replied that Law No. 401-V of 30 November 2006 had 
amended Article 8 of the Law "On State Support to Ag riculture in Ukraine" to eliminate the authority 
to set import and export quotas on goods subject to St ate price regulation.  He added that the Law 
"On State Support of Agriculture in Ukraine" did not provide for the mandatory application of minimum purchase prices on imported goods and mini mum import prices were not applied to any 
product.  Instead, minimum import purchase prices were used as an indicator for triggering market intervention aimed at supporting domestic agricultural pr oducers.  Pursuant to Article 6 of this Law, 
the Agricultural Fund could carry out a commodity in tervention after establishing that there had been 
a threat of the price reaching an equilibri um exceeding the maximum purchase price level 
(i.e. exceptional cases); and the Cabinet of Ministers issued a relevant regulation for the sale of the 
products concerned.  Buyers/sellers would not be ob liged to buy or sell at the minimum price, given 
that the sole means of influencing the price was intervention purchases and sales.   
372. Law No. 402-V of 30 November 2006 had amended the Law on Milk and Dairy Products to 
repeal the WTO inconsistent provisions of this Law from the date of WTO accession.  The provisions 
of Cabinet of Ministers Resolution No. 295-p of 29 July 2005 had been cancelled through Cabinet of 
Ministers Resolution No. 375-p of 31 August 2005, which had established equal conditions for all 
entities operating in the grain market, repealing all pr ovisions aimed at discriminating in favour of the 
State trading enterprises (such as "Khlib Ukrainy").  As for the VAT regime, he assured Members that 
Ukraine's laws would be amended to bring provisions on agricultura l products into conformity with 
Article III of the GATT 1994.  To this end, Law No. 1112-V "On Amendments to the Law 'On the 
Value Added Tax'" of 31 May 2007 had amended the VAT law to provi de for imported milk and meat 
(live weight) to be also assessed at a zero ra te for VAT purposes, thereby ensuring the non-
discriminatory treatment of imported goods.  This La w had also eliminated the provisions of Article 
8
1 of the Law "On the Value Added Tax" thereby ca ncelling the introduction of a new special regime 
for the taxation of agricultural products. The pr ovisions of Law No. 1112-V of 31 May 2007 would 
come into effect on the date of WTO accession.(see also the section "Application of Internal Taxes on 
Imports").   
373. Domestic support in addition to "green box" measures was mainly provided in the form of 
support prices for specific agricultural products, such as sugar beet, cattle, sugar, poultry, pigs, sheep WT/ACC/SPEC/UKR/5/Rev.7 
Page 134  
 
  and goats, and milk.  Ukraine also provided some non-product-specific support in the form of partial 
reimbursement of the cost of complex agricultura l equipment and subsidized credit from commercial 
banks, support to individual farmers and accumu lation of VAT for purchases of inputs.  The 
representative of Ukraine added that to prevent negative developments, a nd taking into account the 
level of wholesale grain resources in  2006/2007, the Cabinet of Mini sters had authorized an export 
quota on wheat (and a wheat/rye mix) of 3,000 tonnes; a quota on barley of 600,000 tonnes; a quota 
on corn of 500,000 tonnes; and a quota on rye of 3,000 tonnes.  In his view, these grain quotas had 
been imposed in conformity with Article XI of  the GATT 1994.  Resolution of the Cabinet of 
Ministers No. 290 of 22 February 2007 had eliminated the quota on the export of barley and corn, which would allow the resumption of the export of these grains.  He stated that export quotas for 
wheat and rye would be eliminated prior to accession.   With regard to milk, he said that minimum 
prices for this product had been established by Cabinet of Ministers Resolution No. 1003 of 
24 July 2006.  The minimum prices for milk had the nature of recommendations for wholesale buyers 
of milk, and could also be used as the basis for cal culation of subsidies to milk producers (pursuant to 
Article 15.10 of the Law "On State Support to Agri culture in Ukraine" mini mum "acceptable" price 
levels for animal products were used for the calcula tion of subsidies, as well as for the calculation of 
purchase prices for products purchased directly from the agricultural producers).  In response to a 
specific question, he confirmed that his Govern ment did not maintain any internal quantitative 
restrictions on the purchase and sale of agricultural products.     
374. Some Members noted that, considering that Ukraine's accession negotiations had extended 
over a number of years, a recent and representative b ase period would need to be adopted as a basis 
for appropriate commitments.  The representative of Ukraine said that Ukraine had provided a 
rationale for its choice of base period in doc uments WT/ACC/UKR/110/Add.1 (Annex 11) and 
WT/ACC/SPEC/UKR/6/Add.6.  He asked Members to take into account the arguments presented 
therein, while showing consideration for Ukraine's situ ation in the context of its transition to a market 
economy, as well as the particular difficulties facing its agricultural sector.  
375. Priority areas in agrarian reform in the co ming years included administrative reforms to 
improve the State management and regulation of agro-industrial enterprises and to support private 
initiative; land reform to promote the developmen t of a land market and improve land and property 
regulation; the provision of medium and long-term low interest credit to ag ricultural enterprises and 
development of the legal basis for insurance of agricultural activities; the development of 
entrepreneurship and markets through the prom otion of investment, innovation and technologies 
available to agricultural producers due to a favourab le tax and investment environment, to promote 
agricultural advisory services and support land owner associations, and the development of  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 135 
 
 
  advertising and other marketing services; the social  development of rural areas, the establishment of 
social protection for the rural population, and job and skills enhancement programmes; and the 
development of measures to support exports of agricultural products and harmonize domestic trade 
laws with WTO requirements. 
- Price supports for domestic beet and refined sugar 
376. Some Members expressed concerns with regard to  Ukraine's sugar policies.  In particular, a 
Member noted that the establishment of a tariff ra te quota for the supply of refined sugar onto the 
domestic market for a period from 1 September 2003 to 1 September 2004, pursuant to Resolution 
No. 1977 of 25 December 2002, appeared to cons titute a prohibited quantitative restriction under 
Article XI of the GATT 1994 and a prohibited TRIM.  This Member also noted that Ukraine had not 
implemented tariff-rate quotas on sugar previously, thus the introduction of such a measure violated 
the standstill expectation.  In addition, Ukraine's mandatory exportation requi rement for sugar refined 
domestically from raw sugar of foreign origin seemed inconsistent with the provisions of Article 4 of 
the Agreement on Agriculture and Article XI:4 of  the GATT 1994.  Finally, the use of minimum 
internal prices for refined sugar, set at a level almost twice as high as the average world price and 
maintained by means of registration requirement s, inspection and penalties for non-compliance, 
combined with the mandatory export requirement for refined sugar, affo rded support to sugar 
processors contingent on local content and therefor e constituted a prohibited subsidy in the meaning 
of Article 3.1(b) of the Agreement on Subsidies and Countervailing Measures.  By according less 
favourable treatment to imported raw sugar vis-à-vis its competitor (beet sugar), this measure violated 
Article III:4 of the GATT 1994.  This Member asked Ukraine to justify the attestation, registration and inspection requirements applied to sugar refining pl ants and to explain in detail the functioning of 
the internal quota on sugar.  Ukraine was requested  to eliminate the intern al quota, the mandatory 
exportation requirement, and internal  minimum prices on sugar.   
377. The representative of Ukraine replied that Resolution No. 1977 of 25 December 2002 had 
introduced a production quota (A quota) for refined s ugar of domestic beet origin for the domestic 
market from 1 September 2003 to 1 September 2004, not a tariff rate quota for the sale of refined sugar in the domestic market.  Domestic legisla tion determined the production quota (A quota) for 
refined sugar to be sold in the domestic market and not to be exported.  In his opinion, the A quota 
could not be viewed as an import restriction nor as an obstacle to importation.  The production quotas for the sale of sugar were established to ensure th at domestic sugar beet production remained cost 
efficient.  Sugar processors were allowed to deci de the quantity of sugar beet they purchased, as long 
as their purchases were made at prices which were not below the established minimum.  Since the WT/ACC/SPEC/UKR/5/Rev.7 
Page 136  
 
  relevant legislation had been in effect, however, the quantity of sugar beet  purchased by processors 
had never exceeded the volume required for fulfillin g their sugar production quotas.  Thus, processors 
had paid the minimum price for their purchases of  sugar beet, effective within the A quota.  
Processors could purchase raw cane sugar, and refine a nd/or sell sugar of cane origin, even while beet 
was available for purchase and the processors' produc tion quota (A quota) had not been filled.  
Processors could not transfer production quotas between themselves at their own discretion.  Ukraine 
did not consider the production quota a prohibited quan titative restriction, as defined by Article XI of 
the GATT 1994 and banned according to the Agreement on Trade-Related Investment Measures.  He 
added that Law No. 403-V of 30 November 2006 had abolished the B quota (supply of sugar outside 
Ukraine in accordance with intern ational Agreements) and the C quota (sugar produced in excess of 
the quotas A and B and intended for sale exclusively outside of Ukraine) from the date of accession.  
The mandatory exportation requirement for sugar de rived from imported raw materials had also been 
abolished as of the date of WTO accession (see also the section "Trade-Related Investment Measures"). 
378. Minimum price regulations for sugar beet and refined beet sugar (support prices) had been 
introduced in 1999 by Law No. 758 "On State Regulation of Sugar Production and Sale" of 
17 June 1999.  Prior to 2000, s ugar support was provided by administered prices for refined sugar 
applied through official interventions.  From  2000 onwards, sugar support was provided by the 
[mandatory] minimum sale prices (an administered price in terms of the provisions of Annex 3 of 
the Agreement of Agriculture) for domestic refined s ugar of beet origin within the limits of the A 
quota.  Since 2000, no administrative prices for refine d sugar had been applied by means of official 
intervention.  With regard to sugar beet, the [m andatory] minimum purchase price was defined by the 
minimum price established at the time that sale/purch ase Agreements for sugar beet were signed, in 
fulfilment of processors' production quotas for refine d sugar (A quota).  Concerning refined (beet) 
sugar, the [mandatory] minimum purchase price was defined by the minimum price established at the 
time that sale/purchase Agreements for refined suga r were signed in fulfilment of the A quota.  
Selling (or purchasing) sugar at below the minimum pr ice, or in excess of the established quota for the 
domestic market, was not prohibited.  However, a sugar owner could be fined for breaching the 
requirement, pursuant to Article 9 of Law No. 758 "On the State Regulation of Sugar Production and 
Sale" of 17 June 1999, for selling dom estic refined sugar of beet orig in produced under the A Quota at 
or below the [mandatory] minimum sale price.  The fine was twice the level of the minimum price for 
the quantities sold below the level of minimum sale price.  The Cabinet of Ministers designated specific authorities to enforce the collection of fin es.  The relevant authorities made a motion and the 
courts issued a decision approving the collection of fees.  These requirements were enforceable  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 137 
 
 
  throughout the entire territory of Ukraine.  He stated that, in his opinion, minimum prices were 
administered in accordance with the provisions of Annex 3 of the Agreement on Agriculture.   
379. Imported refined sugar, as well as refined s ugar produced from raw (cane) sugar imported 
into Ukraine, were sold domestically at prices determined by the market.  The volumes of imported 
refined sugar and domestically-refi ned imported raw sugar were, in his view, insignificant relative to 
domestic production, especially given the seasonal na ture of raw cane sugar imports.  Therefore, 
imports could not influence the domestic market pric e level, which was effectively determined by the 
minimum price.  He confirmed that imported refi ned sugar was not subject to mandatory minimum 
price requirements applicable to domestic sugar and that Ukraine imposed no import restrictions or 
restrictions of any kind on the internal purchase/sale of  imported refined sugar.  In addition, he stated 
that the Law "On State Regulation of Sugar Producti on and Sale" did not cont ain a "mandatory" price 
requirement and, therefore, the term "mandatory minimum price" was not appropriate.  He did not 
consider the use of internal minimum prices on  sugar to be inconsiste nt with Article 4 of 
the Agreement on Agriculture, Articles III:4, III:5 and XI:4 of the GATT 1994, nor with Article 3.1(b) of the Agreement on Subsidies a nd Countervailing Measures.  He acknowledged that 
the minimum pricing of sugar increased the profitab ility of domestic sugar beet production, but held 
the opinion that the system complied with the pr ovisions on domestic support under Article 21.1, 
Article 6 and Annex 3 of the Agreement on Agri culture.  Specifically, he confirmed that the 
[mandatory minimum sale price requi rement] [minimum prices] applied to domestic refined sugar of 
beet origin produced under the A quota did not appl y to imported refined suga r or to domestic sugar 
refined from imported raw cane sugar and that, accordingl y, in this respect the measure was consistent 
with the requirements of Article III:4 of the GATT 1994.     
380. The representative of Ukraine recognized that, as for most governmental policy measures 
applicable to domestic and imported goods, such dom estic policy measures – to the extent that these 
affected prices – could have an impact on the tota l amount of charges levied at the border.  However, 
he stressed that, as minimum prices were not applied to imported raw cane sugar, these had no direct effect on charges levied at the border.  Asked specifically about minimum import prices for raw cane sugar, he confirmed that Ukraine had never main tained any such regime.  As for sugar pricing 
arrangements in the context of in ternational Agreements signed by Ukraine, he said that sugar and 
sugar products listed in Table 28(c) had been excl uded from the free trade regime with the Russian 
Federation, Belarus, Georgia and Moldova.  Ukra ine had not been involved in any international 
trade Agreements on the export of sugar since 1996.  Table 28(a) provides information on imports and 
domestic production of refined suga r for 2002-2004 and Table 28(b) contains information on the 
volumes of refined sugar imports in 2003-2004.  Info rmation (data series) on actual prices for refined WT/ACC/SPEC/UKR/5/Rev.7 
Page 138  
 
  sugar and sugar beet could be obtained, against payment, from www.ukrsugar.kiev.ua
 and 
www.agroperspectiva.com . 
Table 28(a): Domestic refined sugar producti on and imports of refined sugar, 2002-2004  
Thousand tonnes, calendar years 
Indicators 2002 2003 2004 
Beet sugar production 1,430 1,452 1,792 
White sugar import 59 79 65 
Sugar refined from imported cane for internal consumption, 
Volumes consumed in Ukraine, thousand tonnes - 365 120 
 
Table 28(b): Imports of white sugar during th e period 1 September 2003 – 31 August 2004  
2003 2004 
Country Sept Oct Nov Dec Jan Feb March April May June July August Market 
Year 
2003/2004 
Georgia 3,100 1,800 3,900 3,363 1,300   2,500     15,963 
Lithuania       11,700 3,600 2,900 5,100 2,500  25,800 
Kazakhstan  100   1,000  1,500 1,500 300  1,000  5,400 
Poland   875 4,573 300 3000 4,500      13,248 
Others   7 11         18 
Total 3,100 1,900 4,782 7,947 2,600 3000 17,700 7,600 3,200 5,100 3,500 0 60,429 
Note: Average unit import price for refined sugar ( с.i.f. basis) for the 2003/04 marketing y ear: Georgia – US$350 per tonne; Kazakhstan – 
US$348 per tonne; Lithuania – US$249 per tonne; Poland – US$230 per tonne  (general conditio ns applied, i.e. importers paid an 
import duty of € 300 per tonne and VAT).   Source: Derzhkomstat. 
 
Table 28(c): Exclusion of sugar and sugar products  from the free trade regi me with CIS countries  
HS Code Product Legal basis 
Georgia 
1701  Sugar  Resolution of CMU No. 473 of 14 April 2004 "On 
temporary exclusion of sugar and sugar syrup from free 
trade regime with Georgia and Russia" 
1702 19 00 00, 1702 30 59 00, 1702 30 99 00, 1702 40 90 00, 1702 60 95 
00, 1702 90 71 00, 1702 90 79 00, 
1702 90 99 00, 2106 90 20 00, 2106 
90 59 00, 2106 90 99 00 Sugar syrup  Resolution of CMU No. 473 of 14 April 2004 "On 
temporary exclusion of sugar and sugar syrup from free 
trade regime with Georgia and Russia" 
Russian Federation 
1701  Sugar  Protocol to "Agreemen t between Government of Ukraine 
and Government of the Russian Federation on Free Trade 
of June 24, 1993", signed in Kyiv, 14 November 1997 
1702 19 00 00, 1702 30 59 00, 1702 
30 99 00, 1702 40 90 00, 1702 60 95 
00, 1702 90 71 00, 1702 90 79 00, 
1702 90 99 00, 2106 90 20 00, 2106 
90 59 00, 2106 90 99 00 Sugar syrup Resolution of CMU No. 473 of 14 April 2004 "On 
temporary exclusion of sugar and sugar syrup from free 
trade regime with Georgia and Russia" 
Republic of Moldova 
1209 11 00 00 Sugar beet seed Resolution of CMU No. 456 of 14 April 2004 "On 
temporary exclusion of sugar beet seed from free trade 
regime with Republic of Moldova" 
1701 Sugar Resolution of CMU No. 344 14 March 2002 "On 
temporary exclusion of sugar from free trade regime with 
Republic of Moldova" 
1702 19 00 00, 1702 30 59 00, 1702 30 99 00, 1702 40 90 00, 1702 60 95 
00, 1702 90 71 00, 1702 90 79 00, 
1702 90 99 00, 2106  90 20 00, 2106 
90 59 00, 2106 90 99 00 Sugar syrup Resolution of CMU No. 344 14 March 2002 "On 
temporary exclusion of sugar from free trade regime with 
Republic of Moldova"  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 139 
 
 
  HS Code Product Legal basis 
Belarus 
1701 Sugar Resolution of CMU No. 1304 10 October 2001 "On 
temporary exclusion of sugar from free trade regime with 
Republic of Belarus" 
1702 19 00 00, 1702 30 59 00, 1702 
30 99 00, 1702 40  90 00, 1702 60 95 
00, 1702 90 71 00, 1702 90 79 00, 
1702 90 99 00, 2106  90 20 00, 2106 
90 59 00, 2106 90 99 00 Sugar syrup Resolution of CMU No. 1304 10 October 2001 "On 
temporary exclusion of sugar from free trade regime with 
Republic of Belarus" 
 
381. He added that under the "give-and-take" raw ma terials system, once the finished product had 
been re-exported, import duties were no longe r due on the initial import of raw materials.   Since the 
minimum price requirement did not apply to this system, sugar produced through the "give-and-take" 
arrangement was exported at a price which was lower than the domestic price.  In reply to a specific 
question, he said that the "give-and-take system" was not applied under the import tariff quota regime.  
He also confirmed that Ukraine had no informa tion about the existence of any arrangements for 
refining "give-and-take" raw sugar of  Ukra inian origin in neighbouring countries. 
382. A Member asked Ukraine to confirm reports th at sugar, domestically refined from imported 
raw cane sugar, was being purchased by State Reser ves.  Ukraine was invited to provide further 
information on how such purchases had been carried out .  In addition, this Member requested Ukraine 
to confirm whether the State committee for Material Reserve (Derzhcomreserve of Ukraine) had sold 
domestically refined sugar of cane origin at a set  price of UAH 2.8 per kilogram (corresponding to 
double the world price), thus effectively applying a minimum domestic sale price.   
383. In reply, the representative of Ukraine said that the Derzhcomreserve of Ukraine did not 
directly import raw cane sugar.  However, in a unique instance in 2005, the State Customs Service 
had provided the Derzhcomreserve with 110.6 thousa nd tonnes of raw cane sugar.  This raw cane 
sugar had been received in Ukraine under Article 246 of the Customs Code – rejection in favour of 
the State.  Under this regime, the owner reje cted the goods under customs control without any 
conditions in his favour.  The Derzhcomreserve ha d been allowed to sell the raw cane sugar in a 
limited participation auction thr ough its State Reserve system en terprises, in accordance with the 
procedure approved by Cabinet of Ministers Reso lution No. 1078 of 25 August 2004.  The raw cane 
sugar had been refined and sold domestically at the le vel of the internal sale price.  As for concerns 
related to the application of a minimum domestic sale price, he said that the set price of UAH 2.8 per 
kilogram had been applied to refined sugar produ ced from domestic sugar beet and sold by the State 
Food Reserve. 
384. In response to specific questions he acknow ledged that upon accession, Ukraine intended to 
have in place a WTO-compliant system for an ti-dumping and countervailin g measures.  Ukraine WT/ACC/SPEC/UKR/5/Rev.7 
Page 140  
 
  would be prepared to use this system against im ports of refined sugar pr oduced below normal cost, 
that may originate from any trading partner.  He al so confirmed that Ukraine did not benefit from any 
reciprocal commitments from countries in exchange  for the importation of refined sugar originating 
from their territories.  He finally noted that Ukraine had stopped exporting sugar beet in 1997. 
- Other price supports  
385. A Member asked Ukraine to provide detailed in formation on the system of minimum prices 
that had been introduced for grain and oil seeds, enqui ring in particular whether the system applied to 
imports and exports.   
386. The representative of Ukraine replied that in  accordance with Articles 3 and 4 of the Law 
"On State Support of Agriculture in Ukraine" and pursuant to Resolution No. 399 of 26 May 2005, the Cabinet of Ministers had approved a Methodology for the Setting of Minimum Purchase Prices for 
Certain Items subject to State Price Regulation and the List of such Items for the marketing year 
2005-2006.  According to this methodology, the minimum purchase price was set on the basis of prices and inflation levels that had been in effect  during the previous five marketing periods.  The 
price regulation applied to wheat, a mixture of wheat and rye (meslin), rye, barley and oats, and corn 
for the period 1 September 2005 - 31 August 20 06.  Minimum purchase prices had also been 
approved for grain crops and oilseeds (pursuant to Order No. 238 of the Ministry of Agricultural 
Policy of 2 June 2005).  Other relevant legislati on included the Cabinet of Ministers Resolution "On 
the Approval of Procedures for Providing Budgetary Loans within the State Pledge Procurement of 
Grain" of June 2005, which approved the proced ures for providing budgetary loans for (State) 
pledged purchases of grain; as well as Ministry of Agricultural Policy Order No. 316 of 14 July 2005, 
and Cabinet of Ministers Resolution No. 638 of 25  July 2005, which set the amount of budgetary 
loans and established the amount of payment for the use of these loans.  A pledged purchase of grain 
was a credit transaction secured by the pledge of an item, against earmarked funds from the State 
Budget in amounts established annually by the Ministry of Agricultural Policy, upon submission of 
the Agrarian Fund.  A producer could enter into a credit Agreement with the Agrarian Fund, obtain 
80 per cent of the minimum purchase price for a given product, and pay 0.75 per cent per month as payment for the use of the budgetary loan.  The re presentative of Ukraine confirmed that the system 
of minimum prices did not apply to imported and exported goods.   
387. In reply to a specific question, the representa tive of Ukraine said that no indicative import 
prices for meat had been introduced.   WT/ACC/SPEC/UKR/5/Rev.7 
 Page 141 
 
 
  388. The representative of Ukraine agreed that, upon Ukraine's accession, his country would bind 
its agricultural export subsidies at zero in its Sc hedule of Concessions and Commitments on Goods, 
and would not maintain or apply agricultural export subsidies. [He also confirmed that Ukraine would 
not seek recourse to the special safeguard provisions (SSGs) of Article 5 of the Agreement on Agriculture.  Furthermore, he agreed that Ukra ine would comply with all other provisions of 
the Agreement on Agriculture, as well as with othe r WTO Agreements.] He also confirmed that 
Ukraine did not apply minimum import prices to agri cultural products, including raw cane sugar, and 
would not do so in the future.  The Working Party took note of these commitments. 
- Textiles regime  
389. The representative of Ukraine confirmed that e xport licenses were no longer issued for textile 
products falling within categories 435, 442, 444 and 448 exported to the United States.  He also 
confirmed that export licenses were no longer issued for textile products falling within categories 2, 
2(a), 4, 5, 6, 7, 8, 12, 13, 15, 26/27, 29, 83, and 117 exported to the European Union. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME  
- GENERAL  
(a) Intellectual property protection  
390. The representative of Ukraine said that his Gove rnment paid considerable attention to the 
effective protection of intellectual property.  Ten sp ecific laws regulated intellectual property rights in 
Ukraine, and Ukraine participated in 18 multilateral treaties regulating the area.  In total, nearly 100 
bylaws and regulations regulated in tellectual property rights in Ukraine.  Important efforts had been 
made over the past years to bring Ukraine's legisl ation on intellectual property rights closer to the 
standards set by the WTO.  In 2001-2002, a new Cr iminal Code had been adopted and the Code on 
Administrative Violations had been amended to re inforce criminal and administrative liability for 
violation of intellectual property rights.  New Civil, Commercial and Customs Codes had been 
approved during 2002-2003.  During this period,  the Cabinet of Ministers had also adopted 
14 resolutions for the prevention of manufacturing and distribution of counterfeit goods, and six laws pertaining to intellectual property had been appr oved.  On 6 July 2005, the Verkhovna Rada had 
adopted the Law "On Amendments to Certain Legisl ative Acts of Ukraine" (in respect of Bringing 
Order to Operations Involving Production, Export ation and Importation of Laser-Readable Discs, 
Equipment and Raw Materials for their Production), which aimed at improving the State regulation of 
procedures applicable to the production, licensi ng, exportation and importation of laser-readable WT/ACC/SPEC/UKR/5/Rev.7 
Page 142  
 
  discs, equipment and raw materials used in their production.  This Law had entered into force on 
2
 August 2005, introducing more effective mech anisms for combating piracy in Ukraine. 
391. The representative of Ukraine considered that with  these legislative adjustments, in particular 
the adoption on 22 May 2003 of the Law "On Amendm ents to Certain Laws with Respect to Legal 
Protection of Intellectual Property Rights", Ukrain e's legislation on intellectual property rights had 
been brought into compliance with the TRIPS Agreemen t.  He added, however, that efforts would be 
made to improve the legislative and institutio nal framework further.  He provided detailed 
information on the implementation of the TR IPS Agreement in documents WT/ACC/UKR/94, 
WT/ACC/UKR/102 and Rev.1, WT/ACC/UKR/112 a nd WT/ACC/UKR/117, and a comparative table 
of compliance of the national legislation with the TRIPS Agreement in documents WT/ACC/UKR/95 
and WT/ACC/UKR/123.  Asked about the newly adopt ed Civil Code of Ukraine (Book Four) and its 
role in Ukraine's implementation of the requireme nts of the TRIPS Agreement, the representative of 
Ukraine referred Members to the information contained in documents WT/ACC/UKR/112 and 
WT/ACC/UKR/117.   
(b) Responsible agencies for policy formulation and implementation  
392. The representative of Ukraine said that the St ate Department for Intellectual Property was 
responsible for the formulation and implementation of Ukraine's intell ectual property policy.  In 2002, 
his Government had established the "Intelzakhyst", an  office in charge of issuing control stamps for 
audio and audiovisual products and maintaining Uk raine's Integrated Register of Control Stamps 
Recipients.  A special subdivision of the Departme nt, composed of State inspectors, had also been 
created to combat manufacturing and distribution of  counterfeit goods, in particular discs for laser-
readable systems.  The State inspectors could draw  up reports of administrative offences.  They 
worked in close cooperation with the Ministry of In ternal Affairs, the State Tax Administration, and 
the State Customs Service.  His Government w as now considering the establishment of a research 
institution within the Ministry of Justice for the fo rensic examination of intellectual property objects. 
393. Measures had also been taken to strengthen the judicial institutional framework for the 
enforcement of intellectual property rights and to  establish a specialized Patents Court, as permitted 
by the Law "On the Judiciary of Ukraine".  In 2002,  special boards of justice had been created within 
the Supreme Commercial Court of Ukraine, the commercial courts of Kyiv and Sevastopol, the 
oblasts, and the Republic of Crimea, and within commerc ial courts of appeal to deal specifically with 
intellectual property cases.  Subsequently, specia lized chambers within the Supreme Commercial 
Court and the commercial courts of appeal  had been established in March 2003.    WT/ACC/SPEC/UKR/5/Rev.7 
 Page 143 
 
 
  (c) Participation in international intellectual property agreements  
394. The representative of Ukraine said that Ukrain e was a member of the World Intellectual 
Property Organisation (WIPO) and had adhered wit hout reservations to the Berne Convention for the 
Protection of Literary and Artistic Works; the 1973 Universal Copyright Convention; the Geneva 
Convention for the Protection of Producers of Phonograms Against Unauthorized Duplication of Their Phonograms; the Rome Convention for the Protection of Rights of Phonograms Performers, 
Producers and Broadcasting Organizations; the WIPO Treaties on Copyright and Performances and 
Phonograms; the Paris Convention for the Protecti on of Industrial Property of 20 March 1883; the 
Madrid Agreement Concerning the International Registration of Marks and its Protocol of 
28 June 1989; the Nice Agreement On Internationa l Classification of Goods and Services for the 
purposes of Marks Registration; the Trademark Law Treaty; the Nairobi Treaty on the Protection of 
the Olympic Symbol; the Patent Cooperation Treaty; the Budapest Treaty on the International 
Recognition of the Deposit of Microorganisms for the Purposes of Patent Procedure; the Patent Law 
Treaty; the Hague Agreement On Internationa l Registration of Industrial Designs; and the 
International Agreement on the Protection of New Plant Varieties.  In addition, his Government 
cooperated with a number of regional and intern ational organizations dealing with intellectual 
property protection, such as the NIS Interstate Intellectual Property Protection Council; the European 
Patent Organization; the International Industrial Pr operty Protection Association; the International 
Federation of Patent Attorneys; the Licensing Unio n; the International Association of Trade Mark 
Owners; the International Federation of Phonogram  Producers; and the International Federation of 
Authors and Composers Partnerships. 
395. He added that his Government planned to consider the issue of acceding to the 
Strasbourg Agreement Concerning the Internationa l Patent Classification, the Locarno Agreement 
Establishing an International Classification fo r Industrial Designs, and the Vienna Agreement 
Establishing an International Classification of the Fi gurative Elements of Marks, and intended to join 
most of the Agreements administered by WIPO and UNESCO.  Ukraine had not signed the Brussels 
Convention Relating to the Distribution of Pr ogramme-Carrying Signals by Satellite, but would 
examine the commitments ensuing from the Br ussels Convention, as well as the possibility of 
acceding to this Convention.   
(d) Application of national and MF N treatment to foreign nationals  
396. The representative of Ukraine said that nati onal and MFN treatment was granted under 
Article 410 of the Civil Procedure Code, Article 5 of Law No. 3687-XII "On inventions and utility 
models" of 15 December 1993, Article 4 of Law No. 3688-XII "On industrial designs" of WT/ACC/SPEC/UKR/5/Rev.7 
Page 144  
 
  15 December 1993, Article 4 of Law No. 3689-XII "On trademarks" of 15 December 1993, Article 6 
of Law No. 2627-III "On copyrights and related rights" of 11 July 2001, Article 5 of Law 
No. 752-XIV "On origin of goods" of 16 June 1999,  and Article 3 of Law No. 621/97 "On integrated 
circuits" of 5 November 1997. 
397. A Member noted that while a specific provision contained in the draft Law "On the Protection 
of Rights to Trademarks, Geographic Indications and Commercial Names" stipulated that in cases in 
which Ukrainian law and internati onal Agreements to which Ukraine was a Member were different 
the provisions of the respective international Agreemen ts shall prevail, this did not take the place of 
addressing any TRIPS inconsistencies that might exis t in the Law.  Thus, this Member expected 
Ukraine's laws, regulations and ot her measures to be in compliance with, and fully implement, TRIPS 
provisions. 
(e) Fees and taxes  
398. The representative of Ukraine said that the Pro cedure governing payments for actions related 
to the protection of intellectual property rights ha d been approved by Cabinet of Ministers Resolution 
No. 1716 of 23 December 2004.  He noted that this  Procedure had been developed in line with 
Article 3 of the TRIPS Agreement.  The Procedur e established fees for actions related to the 
protection of rights on inventions and utility models , industrial designs, integrated circuit layout-
designs, trademarks and service marks, and indicati ons of origin.  Different fees were charged 
depending on the country's Gross Domestic Pr oduct (above or below a threshold of US$3,000 
per capita).  He added that Cabinet of Minister s Resolution No. 1716 of 23 December 2004 would be 
amended to be in conformity with the requirements of the TRIPS Agreement, and in particular with its 
Article 4  (most-favoured nation treatment). 
2. SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENA NCE OF INTELLECTUAL PROPERTY 
RIGHTS  
(a) Copyright and related rights  
399. The representative of Ukraine said that copyright  protection was regulated by Ukraine's Civil 
Code and Law No. 3792-XII "On Copyright and Rela ted Rights" of 23 December 1993, as amended.  
The Law provided for the administ ration of copyright through collective management organizations.  
As of early 2006, there were eleven collective management organizations  responsible for the 
collection, distribution and payment of royalties for the use of copyright and/or related rights, in  WT/ACC/SPEC/UKR/5/Rev.7 
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  particular rights of authors of musical works, audiov isual works, and works of applied or fine arts, and 
rights of manufacturers of phonograms and videograms.  
400. A Member asked about the status of Ukrainia n Government efforts to ensure that any 
websites based in Ukraine that permitted the unauthor ized downloading (piracy) of copyrighted works 
were shut down and provide for more effective enfo rcement of intellectual property in relation to the 
Internet.  This Member also encouraged Ukraine to  ensure that any contemplated amendments to its 
copyright law in relation to collecting societies were designed to ensure that truly representative 
organizations were selected and that these orga nizations actually provide d right holders with 
remuneration that they were entitled to under Ukraine's law.  Further, it should be clear that collecting 
societies might act only on behalf of right holders that explicitly authorized such action. 
401. In response, the representative of Ukraine emph asized that Ukraine investigated and would 
continue to investigate the operation of websites with servers located in Ukraine that promoted 
unauthorized downloading (piracy) of copyrighted work s, such as sound recordings.  He noted that in 
2006, Ukrainian authorities had investigated 32 organi zations for the possibility of such activities, 
which had resulted in (i) the filing of six crim inal cases against persons distributing pirated 
audiovisual works on the Internet, and the conviction of one person involved in such activities; and 
(ii) five websites closing access to pirated audiovisual  works.  On collection societies, he noted that 
the State Department for Intellectual Property (SDI P) was working on draft amendments to the Law 
"On Copyright and Related Rights", which would s eek to strengthen intellectual property protection 
and ensure that collection societies could act only on behalf of right holders that explicitly authorized 
such action.  In particular, the draft stipulated th at collective management organizations acted in the 
interests of copyright and/or related right holders  whose rights they represented (Article 56 of the 
draft law).  He acknowledged that Ukraine's commitm ent to vigorously enforce its Copyright Law and 
to ensure that such a law preven ted abuse by collection societies extended to content distributed on 
the Internet, as well as by other means. 
402. In his view, the Civil Code and the Law "On Copyright and Related Rights" were fully 
compliant with Articles 1 to 21 of the Berne C onvention.  The rights of performers and phonograms 
and videogram producers subsisted for 50 years from th e date of first disclosure of the performance, 
or fixation.  In the case of broadcasting organiza tions, protection was valid for 50 years following the 
first broadcast.  The Law "On Copyright and Rela ted Rights" and the Law "On Ukraine's Accession to 
the Bern Convention on Protection of Literary a nd Artistic Works" had been amended to provide 
retroactive protection for performers and producers of phonograms in compliance with Article 18 of 
the Berne Convention and Article 14(6) of the TRIPS Agreement. WT/ACC/SPEC/UKR/5/Rev.7 
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  403. A Member noted that Ukraine had put a reservation concerning Article 18(3) of the Berne 
Convention and requested Ukraine to withdraw it upon accession.  In response, the representative of 
Ukraine said that the Law "On Amendments to the Law of Ukraine "On Copyright and Related 
Rights"" of 11 July 2001 had ensured that Article 18 of the Berne Convention was fully effective in 
Ukraine.  The World Intellectual Property Organi zation had been formally notified of Ukraine's 
withdrawal of the reservation with respect to Article  18(3) of the Berne Convention on 10 June 2004.  
The representative of Ukraine confirmed that, in hi s view, the new revision of the Law "On Copyright 
and Related Rights" satisfied fully the requireme nts of Article 18 of the Berne Convention and 
Article 14 of the TRIPS Agreement.  He further not ed that the Berne Convention applied in Ukraine 
without reservation.  With regard to the WIPO Copyright Treaty (WCT) and WIPO Performances and Phonograms Treaty (WPPT), he stated that Ukraine had incorporated their provisions in the new 
revision of the Law "On Copyright and Related Ri ghts", and that Article 9 of the Constitution of 
Ukraine provided that international Agreements a nd treaties whose binding na ture had been approved 
by the Verkhovna Rada were incorporated in the national legislation of Ukraine. 
(b) Trademarks, including service marks  
404. The representative of Ukraine said that trademar ks, including service marks, were protected 
under Ukraine's Civil Code and Law No. 3689-XII "O n Protection of Rights to Marks for Goods and 
Services" of 15 December 1993, as amended by La w No. 850-IV "On Amendments to Certain Legal 
Acts of Ukraine with Respect to Legal Protection to  Intellectual Property" of 22 May 2003.  Pursuant 
to Article 6 of the Law, names could not be registered as trademarks when they were identical or 
similar to (i) marks previously registered or w hose application for registration had already been 
submitted on behalf of another pers on for the same or related goods or services; (ii) marks of other 
persons when these marks were protected without  registration under an international treaty 
or Agreement to which Ukraine was a party,  including marks recognized as well-known under 
Article 6 bis of the Paris Convention; (iii) firm names (known in Ukraine) bel onging to other persons, 
which were already registered before the applica tion for a mark concerning identical or similar goods 
and services was filed; (iv) geographical indications  (including indications fo r spirits and alcoholic 
beverages) protected in compliance with the Law "On protection of rights on indication of origin of 
goods"  − such indications could only be included as non- protected elements of marks of persons who 
had the right to use the geographical indication concerned; and (v) duly registered conformity (certification) marks.  Trademarks were protected for an initial period of ten years from the date of 
filing of the application and the term of validity co uld be renewed for a further ten years upon request 
(filed during the last year of the present term).  State registration was not a prerequisite for the 
recognition of trademark licensing Agreements, i.e ., no provisions for mandatory registration through  WT/ACC/SPEC/UKR/5/Rev.7 
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  an application process existed.  A licensing Agreemen t in writing signed by the parties to it would be 
considered valid.  The 2003 law amended the Law "On Protection of Rights to Marks for Goods and 
Services" inter alia  to ensure protection against the use of similar and identical marks, to enable a 
third party to challenge and object to an appli cation, as well as to grant protection to well-known 
marks even to the extent that they were not regi stered.  Collective marks were granted similar legal 
protection to that accorded to "individual" mark s.  An association seeking the registration of a 
collective mark should indicate this under the INID  code (551) on the registration form.  As of 
1 January 2006, 70,845 Ukrainian certificates for ma rks for goods and services had been issued and 
65,323 international registrations were in effect. 
405. A Member expressed concerns with regard to pr ovisions in Ukrainian law, which contrary to 
the TRIPS Agreement and Paris Convention requir ements to protect well-known marks whether 
registered or not, set out a process that included an application, official recognition, and placement on 
a list of well-known marks.  In response, the re presentative of Ukraine emphasized that well-known 
marks were protected in accordance with Article 6 bis of the Paris Convention pursuant to Article 25 
of the Law "On Protection of Rights to Marks for Goods and Services."  Marks were recognized as 
well-known by the Appellate Chamber or the court.   Ukrainian law did not require the Appellate 
Chamber to recognize a mark as we ll-known before legal action could be taken to protect it and it was 
not necessary to apply to have a mark recogni zed as well-known to prevent infringement or 
registration of a confusingly similar mark.  The lis t of well-known trademarks did not have the status 
of a State registry and was used for information purposes only.   
406. In response to some Members, who noted that pursuant to Article 6 of the Law 
"On Advertising", all advertising, including tradem arks in foreign languages, had to be presented in 
the Ukrainian language, and further enquired about th e practical application of this measure, the 
representative of Ukraine said that the inconsis tencies of the Law "On Advertising" with 
Article 6 quinquies  of the Paris Convention had been remove d with the adoption of Law No. 1407-IV 
"On Amendments to certain Legislative Acts of Uk raine regarding Protection of Intellectual Property" 
of 3 February 2004.  
(c) Geographical indications, including appellations of origin  
407. The representative of Ukraine said that Law No. 752-XIV "On Protection of Rights to 
Indications of Origin of Goods" of 16 June 199 9 and Law No. 3689-XII "On Protection of Rights to 
Marks for Goods and Services" of 15 December 1993 provided for the protection of geographical 
indications and appellations of orig in.  Pursuant to Article 1 of the Law "On Protection of Rights to 
Indications of Origin of Goods", ge ographical indications could be "sim ple indications of the origin of WT/ACC/SPEC/UKR/5/Rev.7 
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  goods", i.e., any verbal or graphical indication, which directly or indirectly pointed to the 
geographical origin of goods, or "qualified indicatio ns of the origin of goods", i.e., the appellation of 
origin or the geographical indication of the origin  of goods.  For an appellation of origin, legal 
protection would be provided when (i) it was the name of the geographical place from which goods 
originated; (ii) it was used as a name of goods or as a component part of that name; (iii) the specific 
natural conditions, or the combination of natural conditions and human fact ors providing particular 
properties to the goods in comparison with sim ilar goods from other geographical places, existed 
objectively in the geographical place specified by th at name; (iv) the goods marked with that name 
had respective properties that were exclusively, or  essentially, due to the natural conditions specific to 
that geographical place or the combination of th ese conditions and human factors specific to that 
geographical place; and (v) production, extraction a nd processing of goods marked with this name 
were performed within the designated geographical place.  For a geographical indication of origin, 
legal protection would be provided when (i) it was the name of the geographical place from which the 
goods originated; (ii) it was used as a name of the goods or as a component part of that name; (iii) in the geographical place specified by that name there were specific conditions and/or human 
factors providing the good with certain properties or  other characteristics; (iv) the goods marked with 
that name had certain properties, reputation or other characteristics that were mostly due to the natural 
conditions and/or human factors specific to that geographical place; and (v) at least the main component of the goods marked with that name was produced and/or pro cessed within the boundaries 
of the designated geographical place.  The concep t of "qualified indication of the origin of goods" 
included the term "geographical indication" and, in his view, the two concepts were, in essence, 
identical.  
408. Legal protection was provided to qualified indica tions of origin on the basis of registration 
(Article 6, paragraph 2 of the La w "On Protection of Rights to Indi cations of Origin of Goods").  
To register, the party entitled to register the indica tion had to submit a complete application package.  
Registration could be refused if the qualified indicati on of origin contradicted the public order or the 
principles of humanity and morality; if it was a gene ric name of goods; if, while accurately indicating 
a place of origin, it was likely to mislead consumers as to the true place of origin; or if it was a name 
of a plant kind or an animal breed, and could thus mislead consumers about the actual origin.  
Registration certificates providing the right to the qualified indication of origin were valid for ten years and could be extended an unlimited number of times (Article 15).  Registrations could only 
be terminated for the reasons stated in  Article 21.1 of the Law.  These included inter alia  situations in 
which an indication had lost the characteristics wh ich had made it eligible for registration; had 
become generic; or had become associated with a geographical place in a foreign State which had 
ceased to be protected in that State.  Article 6 of the Law provided that legal protection shall be  WT/ACC/SPEC/UKR/5/Rev.7 
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  granted to qualified indications of origin, subject to their registration remaining in force, for an 
indefinite period from the registration date.  Artic le 22.2 of the Law provided that any person shall 
have the right to file a lawsuit in court requesti ng the invalidation or suspension of registration.  
Pursuant to Article 5 of the Law, all rights appli cable to Ukrainian citizens were also extended to 
foreign nationals.  Legal tools were  available to interested parties for the prevention of the use of 
qualified indications of origin constituting an act of unfair competition under Article 10 bis of the Paris 
Convention as set by the Civil Code and the La w "On Protection from Unfair Competition".  The 
legislation of Ukraine provided for civil le gal, administrative and criminal liability. 
409. The draft Law "On the Protection of Rights to  Trademarks, Geographical Indications and 
Commercial Names" did not contain the terms "sim ple indication of the origin of goods" and 
"qualified indication of the origin of goods".  Inst ead, the draft Law contained the term "geographical 
indication" which covered the terms "geographical indication of origin of goods" (corresponding to 
the TRIPS Agreement definition of a geographical i ndication) and "name of origin of goods".  The 
requirements for registration of a "geographical indica tion of origin of goods" would stipulate that the 
goods would have to have a reput ation and other characteristics predominantly ensuing from the 
geographical location.  Stricter requirements would be foreseen for registration of a name of origin of 
goods or an "appellation of origin", namely good s would have to have specific characteristics 
exclusively or predominantly conditioned by the ge ographical location, including natural conditions 
and human factors.  Article 60 of the draft Law w ould ensure that "geographical indications" (that 
included "geographical indication of origin of g oods") would be protected from infringement.  The 
draft Law (Article 3) would also provide for equa l rights and obligations of  both Ukrainian citizens 
and foreigners. 
410. Pursuant to Article 16, item 6 of the Law on Ma rks, the exclusive right of a trademark holder 
to prohibit the use by third persons of the register ed mark without the holder's consent did not extend 
to the use of protected qualified indications of origin, that is, a geographical indication or an 
appellation of origin.  Protection of a qualified indica tion of origin could not be denied solely on the 
grounds that a mark registered in Ukraine cons isted in or contained a geographical indication 
(Article 8, item 3 of the Law "On Indication of Go ods Origin"), but registration of a mark would be 
rejected if the mark was identical or confusingly si milar to a protected "qualified indication of origin", 
including spirits and liquors, and thereby likely to le ad to confusion (Article 6, item 3 of the Law on 
Marks).  Qualified indications of origin could onl y be non-protected elements of marks owned by the 
persons entitled to use such indications.   WT/ACC/SPEC/UKR/5/Rev.7 
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  411. A Member noted that Ukraine's legislation di d not afford the rights to trademark owners 
required by Article 16.1 of the TRIPS Agreement, as the representative of Ukraine had noted that, 
"the exclusive right of a trademark holder to prohibi t the use by third persons of the registered mark 
without the holder's consent did not extend to the u se of protected qualified indications of origin", and 
further that, "[p]rotection of a qualified indication of origin could not be denied on the grounds that a mark registered in Ukraine consisted in or containe d a geographical indication (Article 8, item 3 of the 
Law "On Indication of Goods Origin"), but registrati on of a mark would be rejected if the mark was 
identical or similar to a "qualified indication of origin", including spirits and liquors, and thereby 
likely to lead to confusion (Article 6, item 3 of the Law on Marks)."  This would deny the trademark 
owner its rights pursuant to Article 16.1 of the TR IPS Agreement, by forcing the earlier trademark to 
co-exist with a later established geographical indica tion that would be likely to cause confusion with 
the earlier trademark, or worse yet, would call for an earlier trademark to be invalidated or cancelled 
due to a later-in-time geographical indication.  Anot her Member was of the view that coexistence of 
geographical indication with prior trademarks unde r certain circumstances was fully justified under 
the TRIPS Agreement; that Article 17 of the TRI PS Agreement permitted Members to provide limited 
exceptions to the rights conferred by trademarks, including Article 16.1 rights, provided that such 
exceptions take account of the legiti mate interests of the owner of th e trademark and of third parties; 
and that a system of geographical indication protection that provided under certain limited 
circumstances for coexistence with geographical indication may be one of the limited exceptions 
accepted under Article 17 of the TRIPS Agreement.     
412. The representative of Ukraine replied that the La w "On Protection of Rights to Indications of 
Goods Origin", as amended, and the new draft La w "On the Protection of Rights to Trademarks, 
Geographic Indications and Commercial Names", sought to provide, consistent with Article 17 of the 
TRIPS Agreement, limited exceptions to the exclus ive right of a trademark holder under Article 16 of 
the TRIPS Agreement.  He confirmed that the laws would allow the holder of an earlier-in-time 
registered mark to object to the registration of a geographical indication, or request its removal from 
the register by a cancellation procedure.  He also confirmed that one of the reasons for not granting 
registration of a geographical indi cation would be the case where, in light of a trademark's reputation 
and renown and the length of time it had been used , registration of the geographical indication was 
liable to mislead the consumer as to the true identit y of the product and therefore to create a likelihood 
of confusion with an earlier-in-time trademark. 
413. Asked whether an application for a geographi cal indication from a foreign country must 
include a government document proving the right to the indication in the country of origin, the 
representative of Ukraine said that pursuant to th e Law "On Protection of Rights to Indications of  WT/ACC/SPEC/UKR/5/Rev.7 
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  Origin of Goods", an indication related to a geogr aphical location in a foreign State would not be 
granted protection unless the indication was protected in the foreign State concerned.   
414. A Member noted that the Law "On Protection of Rights to Indications of Origin of Goods" 
did not envisage protection of non-geographical na mes of goods.  Protection was only granted to a 
qualified indication of the origin of goods which pointed to a specific geographic place from where 
the goods originated.  However, a geographical indi cation was any kind of indication which identified 
a good as originating in a given territory of a Member, region or locality where a given quality, 
reputation or other characteristic of the good was essen tially attributable to its geographical origin.  It 
might be a geographical name, such as "Parma" for ham from Italy but it might also be a 
denomination that was not a geographical name, such as "Feta" for cheese from Greece.  Article 22 of the TRIPS Agreement gave a broader definition of the geographical indication than the above law, 
and therefore Ukraine's legislation w ould need to be changed in order for it to be fully compliant with 
the TRIPS Agreement.  In response, the representativ e of Ukraine confirmed that Ukraine's legislation 
would be changed to make the definition of GIs to be compatible with Article 22 of the TRIPS 
Agreement. 
415. A Member noted that the Law "On Protection of Ri ghts to Indications of Origin of Goods", as 
well as the draft Law "On the Protection of Rights  to Trademarks, Geographical Indications and 
Commercial Names", did not afford national or MFN treatment to foreign geographical indications.  
The requirement of the conclusion of separate bilateral Agreements concerning each geographical 
indication for which protection was sought constituted treatment unequal to that afforded to Ukrainian 
geographical indications, which benefited from a system  of registration set up for their protection in 
Ukraine.  This was inconsistent with Articles 3 a nd 4 of the TRIPS Agreement, as well as Article 2 of 
the Paris Convention.  This Member noted that Ukra ine's requirement that an applicant for protection 
of a geographical indication had to provide a govern ment document proving the applicant's right to 
the geographical indication in the country of origin could effectively be used to deny protection.  
Ukraine was invited to describe how it would protect  geographical indications from a country that did 
not have a registration or other separate system of  protection of geographical indications, but rather 
protected them through unfair competition laws or  as trademarks.  This Member urged Ukraine to 
modify its relevant legislation and brin g it into conformity with WTO rules. 
416. In response, the representative of Ukraine said that pursuant to Article 8 of the Law "On 
Protection of Rights of Indication of Origin of Goods", as amended in November 2006, an indication 
related to a geographical location in a foreign State was "suitable for acquiring rights to the 
geographical indication if the rights to such a geographical indication were protected in the said WT/ACC/SPEC/UKR/5/Rev.7 
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  foreign State" without the mandatory conclusion of a bilateral Agreement for the protection of 
geographical indications with that State.  He emphasized that Ukraine would provide the same 
protection of rights to geographical indications to nationals of WTO Members as was provided to 
Ukrainian nationals.  He stated that the Law "On Protection of Rights to Indications of Origin of 
Goods" provided for the conclusion of bilateral agreements for the protection of geographical 
indications, but did not require it.  He confirmed that Ukraine accepted evidence of protection of 
rights to geographical indications in foreign States, as provided by the relevant laws of such foreign 
States, including protection as registered certific ation marks, collective marks, trademarks and 
information supporting common law use.  In his op inion, these provisions were in full compliance 
with Articles 3 and 4 of the TRIPS Agreement, as well as Article 2 of the Paris Convention. 
(d) Industrial designs  
417. The representative of Ukraine said that industr ial designs were protected under Ukraine's 
Civil Code and the Law "On Protection of Rights to Industrial Designs."  Pursuant to Articles 5 and 6 
of the Law, only new industrial designs, which di d not contradict public order, humanity or moral 
principles, could be registered.  The term of protection for an industrial design was ten years from the 
date of filing of the application.  The term of  protection could be extended, upon request, for a 
maximum of five years. 
418. Applications for registration were checked agains t the requirements of Article 11 of the Law.  
In the event of incompatibility with patentability requi rements, protection could be invalidated in full 
or in part in accordance with Article 25 of the Law.  The industrial design "Tires Protector" had been 
invalidated in October 2003 on such grounds. 
(e) Patents  
419. The representative of Ukraine said that inventions representing new products or processes, 
involving an inventive step and capable of industria l application were eligible for patent protection 
under Ukraine's Civil Code and Law No. 3687-XII "On Protection of Rights to  Inventions and Utility 
Models" of 15 December 1993, as amended by Law No. 850-IV "On Amendments  to Legal Acts of 
Ukraine with Respect to Legal Protection of Inte llectual Property Rights" of 22 May 2003.  Patents 
could not be issued for inventions contrary to public order, humanity and moral principles; plant 
varieties and animal breeds; biological methods  for breeding plants and animals, other than 
microbiological methods; integrated circuits of layout  designs; and artistic design products.  The term 
of protection was 20 years from the filing date.  Decree No. 298 of the Ministry of Science and Education of 13 May 2002 approved the terms, condi tions and procedures for th e extension of patents  WT/ACC/SPEC/UKR/5/Rev.7 
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  on pharmaceuticals, means of animal protection, or means of plant protection for a period of 
protection of up to five years.  Ukraine's legislat ion provided for judicial review of decisions of 
nullification or termination of a patent.  In the even t of violation of a holder's rights, the burden of 
proof rested with the defendant.  In response to a sp ecific question, he confirmed that Article 28 of the 
Law "On Protection of Rights to Inventions and Utility Models", as amended, provided for the 
reversal of the burden of proof for process patents in accordance with the requirements of Article 34 
of the TRIPS Agreement.   
420. Compulsory licenses could be delivered by the Cabinet of Ministers for public health or 
environmental safety reasons or for other public inte rests with a view to pr edominantly supplying the 
domestic market or by the court following three y ears of non-use or insuffi cient use of a patent 
without valid reason or refusal of a patent holder to grant a licence, including in the event where an 
invention presenting different objectives or features  from a patented invention could not be used 
without violating the patent holder's rights.  When granting a compulsory licence, the court or Cabinet of Ministers determined the extent of use of the i nvention, the period of effect of the licence, and the 
amount and procedure of payment of royalties to the patent holder so as to ensure adequate 
compensation.  Patent holders retained their right to deliver licenses.  Com pulsory licence holders did 
not have the exclusive right to use an invention, nor  did they have the right to issue sublicenses.  In 
the case of compulsory licenses issued by the Cabi net of Ministers, licenses were granted following 
the filing of a petition to the competent authority, which should specify the motivation for the use of 
the patented invention and include a feasibility stud y describing the conditions of use of the invention 
and the amount of royalties payable to the patent holder.  Petitions were examined by the competent 
authority and, if admissible, transmitted to the Ca binet of Ministers for decision in accordance with 
Article 30 of the Law "On Protection of Rights to  Inventions and Utility Models".  Licenses were 
nullified when the circumstances under which they had been granted ceased to exist.  Decisions of the 
Cabinet of Ministers could be appealed.  The pr ocedures concerning the filing and examination of 
petitions were described in the Cabinet of Minister s Resolution No. 8 of 14 January 2004.  Similar 
provisions were contained in the Law "On Protectio n of Rights to Integrated Circuits Design".   
(f) Plant variety protection  
421. The representative of Ukraine sai d that plant varieties were protected under the Civil Code 
and Law No. 3116-XII "On Protection of Rights to Plan ts Varieties" of 21 April 1993.  Protection was 
provided for 35 years for arboreal and shrubby cult ures and vines, and 30 years for all other plant 
varieties.  On 17 January 2002, the Verkhovna Ra da had approved the Law "On Amendments to the 
Law of Ukraine on Protection of Rights to Plant Varieties", which revised the wording of the Law.   WT/ACC/SPEC/UKR/5/Rev.7 
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  422. He added that in 1995 Ukraine had joined th e 1961 International Convention on Protection of 
New Plants Varieties, as modified in Geneva on 10 November 1972 and 23 October 1978, pursuant to 
Law No. 209/95-VR of 2 June 1995.  
(g) Layout designs of integrated circuits  
423. The representative of Ukraine said that protection of layout designs of integrated circuits was 
provided under the Civil Code and Law No. 621/97 "O n Protection of Rights to Integrated Circuits 
Design" of 5 November 1997.  The term of protecti on was ten years from the date of application or 
date of first commercial exploitation.  The Law in cluded provisions concerning compulsory licensing. 
(h) Requirements on undisclosed informatio n, including trade secrets and test data  
424. The representative of Ukraine said that Ukraine' s Criminal, Civil, and Commercial Codes, 
Law No. 2657-XII "On Information" of 2 Oct ober 1992, and Law No. 236/96-VR "On Protection 
Against Unfair Competition" of 7 June 1996 provide d protection for undisclosed information that was 
secret (not generally known or readily ascertainable ), had a commercial value because of its secrecy, 
and had been subject to reasonable steps to keep it secret.   
425. Some Members asked how Ukrainian legislation ensured the protection against disclosure of 
undisclosed test or other data submitted by an a pplicant to a responsible State agency to obtain 
marketing approval for pharmaceutical  or agricultural chemical products , and how such test and other 
data was protected against unfair commercial use by  competitors.  Ukraine was also requested to 
indicate whether a second applicant could rely on or re fer to the original data of the first applicant 
when applying for market authorization for a sim ilar product, and whether Ukraine's legislation set a 
specific term of protection for undisclosed test or other data of the first applicant, and under what 
conditions possible exceptions would apply to such a provision.   
426. The representative of Ukraine replied that Ukrain e's Civil Code protected test data submitted 
to obtain marketing approval for pharmaceutical, agricultural, or chemical products utilizing a new 
chemical entity in conformity with Article 39.3 of  the TRIPS Agreement.  Article 508 of the Code 
provided that the term of validity of intellectual property rights to a commercial secret was limited by 
the period of existence of the entirety of characteristics of commercial secrets (as defined in Article 505 of the Code).  Article 507 of the Civ il Code and the Law "On Protection Against Unfair 
Competition" ensured that test and other data w as protected against unfair commercial use.  He 
emphasized that the terms of protection against unfai r commercial use of test data were not, in his 
view, inconsistent with the provisi ons of the TRIPS Agreement.  Illegal acquisition of trade secrets,  WT/ACC/SPEC/UKR/5/Rev.7 
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  the disclosure of trade secrets, and illegal use of  trade secrets constituted acts of unfair competition 
which were punishable by fines imposed by the Antimonopoly Committee as well as giving rise to 
administrative, civil and criminal liability purs uant to the Code on Administrative Offences 
(Article 164-3) and Articles 231 and 232 of the Criminal Code.   
427. The representative of Ukraine stated that th e requirements regarding the protection of 
undisclosed information, stipulated by Part 3 of  Article 39 of the TRIPS Agreement, would be 
fulfilled by Ukraine in full.  According to Part 1 of  Article 507 of the Civil Code of Ukraine, the State 
authorities were obliged to protect from unfair co mmercial use information, which was a commercial 
secret and the creation of which required considerable  efforts, and which was provided to them with a 
view to obtaining the legislatively stipulated  permit for conducting the activity related to 
pharmaceutical, agricultural, chemical products c ontaining the new chemical formulas.  This 
information was also protected by the State aut horities against disclosure except in cases when the 
disclosure was necessary for ensuring the protection of  the population, or no measures were taken to 
protect he information from unfair commercial use.  According to Article 506 of the Civil Code of 
Ukraine, the exclusive right to a llow the use of commercial secret a nd the exclusive right to prevent 
the unlawful disclosure, gathering or use of co mmercial secret belonged to the person, who had 
legally defined the information as constituting a co mmercial secret, if other was not stipulated by 
the Agreement.  Article 431 of the Civil Code of Ukraine provided that violation of intellectual 
property rights, including the recognition or non-recognition of rights or encroachment of rights 
entailed a liability established by this Code, other Law or Agreement.  Any legal entity or natural 
person in possession of intellectual property rights,  shall have their rights protected in an 
administrative or judicial procedure, by way of  addressing the relevant authorities of the executive 
branch or the court.  Such authorities of the ex ecutive branch of the government were: the State 
Department of Intellectual Property, the Anti- Monopoly Committee of Ukraine, the Ministry of 
Internal Affairs of Ukraine, the State Customs Se rvice of Ukraine, the State Tax Administration of 
Ukraine, the State Committee of Ukraine on T echnical Regulation and the Consumption Policy. 
428. The representative of Ukraine confirmed that prior to accession his government would, in 
compliance with Article 39.3 of the TRIPS Ag reement, enact amendments to the Law on 
Medicines and the Law on Agricultural Chemicals providing that undisclosed information submitted 
to obtain marketing approval, i.e., registrati on, of pharmaceutical and agricultural chemical 
products respectively would provide for a period of at least five years of protection against unfair commercial use starting from the date of grant of  marketing approval, in Ukraine for pharmaceutical 
products and ten years for agricultural chemical pr oducts.   During these periods, no person or entity 
(public or private), other than the person or entity  who submitted such data, c ould without the explicit WT/ACC/SPEC/UKR/5/Rev.7 
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  consent of the person or entity who submitted the data, rely on such da ta in support of an application 
for product approval/registration.  During this pe riod any subsequent application for marketing 
approval or registration would not be granted, unless  the subsequent applicant submitted his own data 
meeting the same requirements as the first applican t. Furthermore, Ukraine would guarantee, during 
this period, the protection of such data against di sclosure, except where necessary to protect the public 
or unless steps were taken to ensure that the data  are protected against unfair commercial use. The 
representative of Ukraine confirmed that in its implementing regulations related to the Law "On 
Medicines, it would further clarify that the term "t o use the registration information" included "relying 
upon, referring to, or otherwise using information".  The representative of Ukraine confirmed that in 
implementing regulations they would clarify that a subsequent applicant w ho submitted his own data 
must meet the same requirements as a first a pplicant.  The Working Party took note of these 
commitments. 
3. MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  
429. The representative of Ukraine said that the pr ovisions of Law No. 236/96 "On the Protection 
from Unfair Competition" of 7 June 1996, Law No. 2210-III of 11 January 2001, as well as  Chapter 
75 (book 5) of the Civil Code on "Disposal of intellectual property rights", established the legal basis 
for the protection of entrepreneurs and consumer s from unfair competition involving the illicit use of 
industrial property objects.  This legislation also  regulated legal relations with regard to the 
coordination of activities concerning intellectual property rights.  The Antimonopoly Committee was 
in charge of implementing this legislation.  Th e methods used by the Committee included prevention, 
detection and termination of anti-competitive (m onopolistic) behaviour in the area of intellectual 
property.   
4. ENFORCEMENT  
(a)  General  
430. The representative of Ukraine said that the most  wide-spread offences of intellectual property 
rights were the manufacturing and distribution of c ounterfeit products, including copies of audiovisual 
works and phonograms; the duplication and distribu tion of unlicensed computer software; and the 
manufacturing, exportation and importation of discs for laser-readable systems.  Various measures 
had been undertaken over the years to reinforce th e fight against violation of intellectual property 
rights.  The Law "On Copyright and Related Rights" had been amended in July 2001 to establish an 
exhaustive list of acts constituting infringements of co pyright and related rights, as well as to ensure 
the protection of the rights of right holders in accordance with administrative, civil and criminal  WT/ACC/SPEC/UKR/5/Rev.7 
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  procedures.  Moreover, the Cabinet of Ministers ha d issued 12 Resolutions to reinforce the protection 
of copyright and related rights and fight agains t piracy (detailed in document WT/ACC/UKR/118, 
pages 117-119).  A Law "On Specifics of State Regulation of the Activities of Business Entities 
Associated with Production, Export, and Import of  Discs for Laser-Readable Systems" had been 
adopted in 2002 to address the problem of copy right piracy.  In addition, on 6 July 2005 the 
Verkhovna Rada had adopted Law No. 2734-IV  "On Amending Some Laws of Ukraine 
(on adjustment of operations related to manufactur ing, export, import of laser-readable systems, 
equipment and raw materials for production)".  Pursua nt to this Law, and in accordance with Cabinet 
of Ministers Resolution No. 1852 "On the Approval of Lists of Goods, whose Export and Import are 
subject to Licensing, and the Amount of Quotas for 2007" of 29 December 2006, the export and import of raw materials for the production of dis cs for laser-readable systems; matrices (optical 
polycarbonate); and equipment for the production of di scs and matrices, would be subject to licensing 
by the Ministry of Economy.  Furthermore, pursuant to Cabinet of Ministers Resolution No. 623 of 26 April 2003, "On the Approval of Procedures fo r Assignment and Affixation onto Laser-Readable 
Discs of Special Identification Codes and Recogniti on of Special Identification Codes affixed upon 
Imported Discs", each disc manufactured in Ukraine c ontaining recorded data had to be affixed with a 
press mold SID-code (special identification code ) and a matrix SID-code, which identified the 
producers of discs and matrices.  Manufactured discs w ith no recorded data had to be affixed with a 
press mold SID-code.  The representative of Ukraine indicated that a database had been established by 
the enforcement authorities to provide a detailed inve ntory of the equipment used in the production of 
optical discs at the licensed plants.  The representative of Ukraine c onfirmed that rightholders and/or 
their appointed representatives would have access to the archive of manufactured discs held by the 
State Committee on Entrepreneurship as referred to  in the optical disc regulations.  Finally, the 
representative of Ukraine confirmed that the 2005 op tical disc Law made it clear that SID coding for 
imported finished products  (i.e., discs being imported into Ukraine) was not required. 
431. Violations of the provisions of Law No. 2734-IV  were subject to (i) fines (Order of the 
Ministry of Education and Science No. 619 of 28  October 2002); and (ii) special measures and 
restrictions – temporary prohibitions on the ac tivities of business entities; revocation of licenses for 
production of discs for laser-reading systems and matrices; temporary suspension of licenses for 
production of discs for laser-reading systems and ma trices; and sealing and/or seizure of discs and 
matrices, as well as equipment and raw material s for their production (Cabinet of Ministers 
Resolution No. 675 of 17 May 2002).  Criminal  penalties were foreseen for large-scale illegal 
production (value exceeding 20 times the untaxed minimum income), export, import, storage, sale and 
shipment of laser-readable discs, matrices, as well as equipment and raw materials for their 
production.  Such infringing activities were subject to  fines, correctional labour and imprisonment, as WT/ACC/SPEC/UKR/5/Rev.7 
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  well as confiscation and destruction of the infringing ma terials.  Stricter criminal penalties applied for 
large amounts (value exceeding 200 times the untax ed minimum income) a nd for especially large 
amounts (value exceeding 1,000 times the untaxed minimum income).  The Law "On Amendments to 
the Criminal Code of Ukraine", which extended crimin al sanctions further, had entered into force in 
March 2006.  The representative of Ukraine acknowle dged that to provide e ffective deterrence under 
this Law, Ukraine must licence new plants and/or  new lines of production in existing plants; inspect 
optical disk plants, including conducting surprise in spections with close rightholder cooperation; and 
close plants that are found to be in breach of the licensing rules.  To that end, the representative of 
Ukraine confirmed that written and irrevocable instructions were issued by the plant licensing body 
and that it would automatically suspend an operati ng licence and seal the re levant production facilities 
when it was presented with forensic evidence of brea ch by a given optical disc plant of the licensing 
rules (including copyright infringement) even if this evidence was presented by a private sector 
organization.  Such suspensions would continue th rough any subsequent  criminal or administrative 
investigations.  
432. In addition, Ukraine had signed a joint pr ogramme of action "On Combating Illegal 
Production of Optical Carriers of Information" w ith the United States in May 2000, an Agreement 
creating a Bilateral Enforcement Cooperation Group with the United States in January 2006, and a 
joint Agreement "On Cooperation in the Field of Assigning SID Codes" involving the State 
Department of Intellectual Property, the Interna tional Federation of Phonogram Industry (IFPI), and 
Philips International B.V.  In 2002, the Cabinet of  Ministers had approved a Concept for Legitimizing 
Software and Combating Illicit Use of Software an d a new mechanism had been introduced to better 
monitor the transfer of goods across Ukraine's borde rs.  Finally, steps had been taken to improve the 
coordination of agencies involved in the fight agai nst the illegal production and distribution of audio 
and audiovisual products.  A coordination programme had been adopted in May 2003.  Its 
implementation was supervised by a Coordinati on Council headed by the Chair of the State 
Department for Intellectual Property.   
433. The Ministry of Internal Affairs continua lly undertook measures aimed at preventing and 
uncovering criminal activities related to intellectua l property rights infringement.  In 2002-2006, 
226 persons had been convicted for crimes related to the infringement  of intellectual property rights 
(11 persons in 2002, 30 persons in  2003, 42 persons in 2004, 28 pers ons in 2005, and 115 persons in 
2006).  Illegal "underground" production facilities sp ecializing in the production of counterfeit goods 
(in particular involving well-known tr ademarks) were being shut down.  WT/ACC/SPEC/UKR/5/Rev.7 
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  434. Controls over intellectual property rights had b een reinforced during 2001-2005.  In 2002, the 
Ministry of Internal Affairs had conducted over 12,000 inspections of commercial entities operating 
in the area of intellectual property; 4,000 violati ons of intellectual property rights were uncovered, 
and the value of seized counterfe it products amounted to UAH  7 m illion (US$1.3 million).  Over the 
period 2001-2003, Ukrainian courts had processed 465 intellectual property infringement cases.  In 
several instances, the cases had resulted in imprisonm ent, fines, the payment of damages, as well as 
the confiscation of equipment.  Notwithstanding the application of any other penalties, confiscation of 
equipment was always imposed as a sanction in the case of production of pirated products.  He added 
that in 2004 alone, 218 cases had been initiated relati ng to the enforcement of intellectual property 
rights.  Most cases had involved invalidation of tr ademarks and service marks certificates on grounds 
of inconsistencies of the registered marks with th e requirements for granting legal protection.  As for 
audiovisual piracy, he said that the increase in th e number of hologram marks issued (5 million more 
than in 2003) testified to the gradual increase in  the share of licensed audio/video production in 
Ukraine.  Counterfeiting of hologram marks as such w as rare since, in his opinion, these were nearly 
impossible to counterfeit.  Overall, in 2004 , some 850,000 counterfeit products (valued at 
UAH 13.9 million) had been seized while 140 "und erground" production facilities involved in the 
manufacturing of various counterfe it products had been shut down.  In 2005, 483 crimes relating to 
the infringement of intellectual property rights had been uncovered (30 per cent more than in 2004).  
These included 298 violations of copyright and related rights, 115 cases of illegal turnover of laser-
readable discs, and 50 instances of illegal use of marks for goods and services.  Some 1,112,000 
articles, including 194,000 videocassettes, 69,000 au diocassettes and 849,000 compact discs (of total 
value exceeding UAH 15 million) ha d been seized.  Counterfeit produc ts illegally using trademarks, 
valued at UAH 3.9 million, had also been seized; 5,10 7 administrative protocols had been drawn up in 
relation to distribution of audiovisual cassettes a nd compact discs with no hologram control marks; 
and 79 clandestine production facilities involved in the manufacturing of vari ous counterfeit products, 
including 32 facilities manufacturing audiovisual pr oducts, had been shut down.  In 2006, some 
1,370,000 copies of audiovisual works (of valu e exceeding UAH 21.5 million), as well as counterfeit 
products illegally using registered trademarks  (of value exceeding UAH 3.8 million), had been 
confiscated, while 92 underground production fac ilities involved in the manufacturing of various 
counterfeit products had been shut down.   
435. In a response to concerns raised by a Me mber that counterfeit holograms nevertheless 
continued to cause the infringement of intellectua l property rights in Ukraine and that efforts should 
be increased to address such infringement, the re presentative of Ukraine said that, as a result of 
measures taken in 2006, 4,874 administrative prot ocols had been filed for cases related to the 
distribution of audio- and video-cassettes and CDs not marked with holographic control marks.   WT/ACC/SPEC/UKR/5/Rev.7 
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  436. A Member noted that effective control of the border with the Russian Federation appeared to 
be a problem, the border checkpoints being easy to circumvent, even for heavy trucks.  This Member 
asked Ukraine to inform the Working Party of any measures taken or planned to address this problem. 
437. The representative of Ukraine replied that e ffective border control was complicated as the 
border remained non-demarcated.  The Cabinet of Ministers had approved an anti-smuggling 
programme for 2002-2005, and Ukraine was implem enting a comprehensive program to coordinate 
the actions of its law enforcement agencies and co ntrol authorities to combat illicit manufacturing, 
distribution and sale of audio and video products , compact discs and other articles covered by 
intellectual property rights.  In addition, the Bord er Guard units had been reinforced and nine new 
border checkpoints had been opened in 2003.  In 2004,  17 subunits for direct border control had been 
opened, followed by another 11 subunits in 2005.  In 2005, the customs authorities had prevented 
312 cases of unlawful shipping through the customs bor der of Ukraine of 330, 938 CDs of total value 
exceeding UAH 7.4 million.  Of those, 27,839 CD s (84 cases) had been unlawfully imported and 
303,099 CDs (228 cases) had been unlawfully exported.   Customs officials had also prevented 
59 cases of unlawful shipping of audiovisual works of value exceeding UAH 60,000.  In 2006, the 
customs authorities had detected 158 cases of unlaw ful shipping of 20,647 CDs of total value 
exceeding UAH 273,600.  Of those,  10,897 CDs (53 cases) had been unlawfully imported and 9,750 CDs (105 cases) had been unlawfully exported.  Customs officials had also prevented 26 cases 
(3,506 items) of unlawful shipment of audiovisual  works of value exceeding UAH 399,000.  Most of 
these items (99 per cent) had been confiscated while  being imported into Ukraine.  Shipments of 
compact discs had been stopped at the border with  Poland, the Russian Federation and Hungary.  
Impediments were being installed to make it increa singly difficult for motor vehicles to circumvent 
the border checkpoints.   
(b) Civil judicial procedures and remedies  
438. The representative of Ukraine said that provisions  on civil judicial procedures and remedies 
were included in Ukraine's Civil Procedural Code , the Economic (Commercial) Procedural Code, the 
Criminal Code, the Criminal Procedural Code, the Code on Administrative Offences, and Law No. 236/96-VR "On Protection Against Unfa ir Competition" of 7 June 1996.   
439. Asked how damages were calculated and whethe r pre-established damages were available, 
the representative of Ukraine said that, according to the provisions of procedural laws, each party was 
required to provide evidence of the circumstance s cited in corroboration of his/her claims and 
objections.  Existing legislation did not determine any methodology for calculating damages caused 
by violations of intellectual property rights.  Thus, the person whose rights had been infringed upon  WT/ACC/SPEC/UKR/5/Rev.7 
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  carried the burden of proving the amount of dama ge actually suffered, i.e., the losses suffered in 
consequence of the violation of his/her rights; ex penses incurred or due for the restoration of the 
infringed rights (including court expenses and remune ration of lawyers), and the potential income the 
person could have gained but for the infringement of his/her rights.  In accordance with the provisions 
of the Civil Code, the court could also rule to im pose a one-time monetary fine, instead of covering 
losses for illegitimate use of intellectual property ri ghts.  This represented an opportunity to get 
compensation without having to provide evidence for the amount of damage actually suffered.  To 
determine the amount of compensation, which c ould vary from 10 to 50,000 minimum salaries, the 
court took into consideration the scope of the violation and the intention of the defendant.   
440. He added that that pursuant to Order No. 19 of  the High Economic Court of 26 July 2001, the 
boards instituted in economic courts were charge d with judging cases, in particular, related to 
(i) the invalidation of legal protection documents; (ii) the early termination of validity of legal 
protection documents; (iii) the determination of  true owners of legal protection documents; 
(iv) the conclusion and execution of licensing Agreem ents; (v) infringements of the property rights of 
owners of legal protection documents; (vi) the gran ting of compulsory licenses; and (vii) the right of 
prior use.  The economic courts also passed judgm ents on other cases related to the protection of 
rights provided by intellectual property laws.  In cases pertaining to intellectual property where the 
applicants' claims were upheld in  full or in part, the decisions adopted by the economic courts could 
administer the payment of moral (non-property)  damages and damages for incurred losses; the 
recovery of income gained by the offender as a result of the committed infringement; compensation 
instead of damages for incurred losses or the r ecovery of income; impose a fine; prohibit the 
importation of certain goods into Ukraine or the ex it of such goods; issue injunctions obliging the 
culprits to discontinue the violation of rights and/ or obliging the culprit to disclose information on the 
committed offence in the mass media; and withdr aw or seize all goods determined to have been 
manufactured with rights infringements. 
441. Specialized court chambers of the High Economic Court and of the economic courts of appeal 
had been in operation since 1 March 2003.  The sp ecialized chambers were charged with judging 
cases related to economic disputes pertaining to th e protection of rights to objects of intellectual 
property.  In addition, appropriate specialization of  judges had been introduced in the local economic 
courts.  
442. The provisions of Article 52, (Part 4, paragr aph 2) of the Law "On Copyright and Related 
Rights" ensured that seized copies of software applications and datab ases, phonograms, videograms 
and broadcasts were returned to the right holder at his/her request, subject to a court decision.  Should WT/ACC/SPEC/UKR/5/Rev.7 
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  no request be made by the right holder, the counterfeit copies were destroyed by the bodies of the 
State Enforcement Service, as provided for by Cabinet of Ministers Resolution No. 1555 of 
13 October 2000.  Ukraine had also amended its Civil and Criminal Cod es to ensure the destruction of 
seized counterfeit and pirated materials and equipmen t used to make these copies, as provided for in 
Article 46 of the TRIPS Agreement (through Law "O n Amendment of Certain Legislative Acts of 
Ukraine Concerning Legal Protection of Intellectual Property" of 31 May 2007).  With regard to 
counterfeit trademark goods, the owner of the certif icate for a mark could demand the removal of 
goods, their packaging, an illegitimately used mark or  indication which was confusingly similar.  The 
owner could also ask for the destruction of manufac tured images of a mark or indication, which was 
confusingly similar (Article 20 of the Law "On the Protection of Rights to Marks for Goods and 
Services).  Asked about the authority of courts to order the infringer to inform the right holder of the 
identity of third persons involved in the production an d distribution of counterfeit goods (Article 47 of 
the TRIPS Agreement), he said that the court c ould order the publication in the mass media of 
information on a violation of intellectual property rights, and the publication of the relevant court 
decision. 
(c) Provisional measures  
443. The representative of Ukraine said that the Civ il Code (Article 432), the Civil Procedural 
Code (Chapter 4-A), and the Code of Commerc ial Procedure included provisions enabling the 
application of provisional measures to prevent an  infringement and preserve relevant evidence.  
Applicable provisional measures could include in spection of the premises where infringing activities 
were believed to be taking place, and seizure of assets.   
444. In response to specific questions, he added that  provisional measures could be ordered in civil 
cases.  The Law "On Introducing Amendments to Ce rtain Legislative Acts of Ukraine on Legal 
Protection of Intellectual Property" of 22 May 2003  had introduced appropriate amendments to the 
Code of Commercial Procedure.  According to Ar ticle 43¹ of the Code, a person having good reasons 
to suspect that his/her rights were being infringed upon or that a real threat of such infringement 
existed, was granted the right to submit to the cour t a request for adequate preventive measures to be 
taken.  Such preventive measures might include insp ection of premises where activities related to such 
rights infringement were taking place, and the attach ment of property in possession of the person in 
regard to whom the preventive measures were being taken (Article 43²).  Law enforcement agencies 
obtained a court permit to seize all counterfeit products  present at the time of the inspection.  For 
administrative cases, the relevant agencies could seize counterfeit products without a court permit.  The applicant's request for such preventive measures could be secured by a pledge, the amount of  WT/ACC/SPEC/UKR/5/Rev.7 
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  which was determined by the court.  The court ad ministered the performance of preventive measures.  
Following the filing of a claim by the applicant,  the preventive measures served as means for securing 
evidence or as means for securing th e claim (Article 43³).  He noted that the terms "counterfeit 
products" and "counterfeit goods", as used in the Code  of Commercial Procedure, were understood to 
include "pirated copyright goods" within the meaning of Article 51, footnote 14(b) of the TRIPS Agreement.  He added that provisions on ta king preliminary measures during the shipment of 
copyright goods, including pirated copyright g oods, were contained in Articles 255-258 of the 
Customs Code.  These Articles stipulated th e procedures outlined in Part III:4 of the 
TRIPS Agreement. 
445. Provisional measures could be requested prior to  an action being filed for a determination on 
the merits of the claim.  According to Article 62¹ of the Code of Civil Proceedings, a person having 
good reasons to believe that his/her rights had been infringed upon, or that a real threat of such 
infringement existed, was granted the right to subm it to the court a request for the performance of 
preventive measures prior to the filin g of a formal claim in court. 
446. The representative of Ukraine confirmed that, in order to ensure that evidence of intellectual 
property rights could be preserved, Ukraine would est ablish a judicial procedure whereby, even before 
the commencement of proceedings on the merits of  a case on intellectual property rights infringement, 
the competent judicial authorities might, on application by a party who had presented reasonably available evidence to support his/her claims that his/her intellectual property right had been infringed 
or was about to be infringed, pass rulings orderi ng prompt and effective provisional measures to 
preserve relevant evidence in respect of the alleged infringement, subject to the protection of confidential information (in accordance with Article 43
4 of the Code of Commercial Procedure, and 
Article 153 of the Civil Procedural Code). 
447. Such measures shall include discovery and exam ination of written and material evidence, 
examination by the court of evidence immediately at  the place of location thereof, examination of 
premises, in which actions relating to infringe ments took place, seizure of the infringing goods, 
material and implements used in the production and/or distribution of  such goods, and in appropriate 
cases, other property owned or held by a person ag ainst whom the provisional measures had been 
taken, or other persons.  Those measures shall be taken, if necessary without the other party having 
been heard, in particular where any delay was likel y to cause irreparable harm to the right holder or 
where there was a demonstrable risk  of evidence being destroyed.  In  his view, the ability of obtaining 
interim relief inaudita altera parte  was provided for in the Civil Procedural Code (part 4 of 
Article 151 and Part 1 of Article153).   WT/ACC/SPEC/UKR/5/Rev.7 
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  448. In establishing such procedure, Ukraine woul d preserve the rights of the defendant by 
ensuring that (i) where a ruling ordering measures to  preserve evidence was passed without the other 
party having been heard, the parties affected shall be sent a copy of such ruling, without delay after 
the execution of the measures.  A review, including a right to be heard, shall take place upon request 
of the parties affected with a view to deciding, w ithin a reasonable period after the notification of the 
measures, whether the measures shall be modified, revoked or confirmed; (ii) in passing the ruling on 
measures to preserve evidence the court may require th at the measures be subject to the lodging by the 
applicant of adequate security or an equivalent assurance intended to ensure compensation for any 
prejudice suffered by the defendant; (iii) the meas ures to preserve evidence could be revoked or 
otherwise cease to have effect, upon request of th e defendant, without prejudice to the damages which 
might be claimed, if the applicant did not institute  proceedings leading to a decision on the merits of 
the case before the competent judicial authority w ithin ten working days from the date on which the 
ruling ordering measures to preserve evidence was passed; and (iv) where the measures to preserve 
evidence were revoked, or where they lapsed due to any act or omission by the applicant, or where it 
was subsequently found that there had been no in fringement or threat of infringement of an 
intellectual property right, the judicial authorities sha ll have the authority to order the applicant, upon 
request of the defendant, to provi de the defendant appropriate compensation for any injury caused by 
those measures.   
449. The representative of Ukraine confirmed that Ukraine would establish a judicial procedure 
that would allow right holders to obtain preventive measures in case of allegation of intellectual property right infringement.  In particular, (i) Ukraine shall ensure that the judicial authorities may, at 
the request of the applicant (a) ta ke measures to secure a claim through seizure of property or funds 
owned or held by the defendant or  other persons; to forbid, on a provisional basis and subject, where 
appropriate, to a recurring penalty payment, the cont inuation of the alleged infringements of that right, 
or to make such continuation subject to the lodgi ng of guarantees intended to ensure the compensation 
of the right-holder; prohibit other persons to make  payments or transfer property to the defendant; 
suspend the sale of the seized property, if a claim is  filed with respect to the right of ownership to 
such property or exclusion of such property from th e list of seized property.  Persons, who are guilty 
of violating the prohibition to ta ke certain actions or transfer property to the defendant, may be 
subjected to a fine by a ruling of the court.  In addition, the plaintiff may recover damages caused by 
the failure to comply with the ruling securing the claim. Such measures may be taken against an 
intermediary whose services are used by a third party to infringe intellectual property rights, in 
particular to infringe a copyright or a related right .  (b) pass a ruling ordering the seizure or delivery 
of the goods suspected of infringing an intellectual property right so as to prev ent their entry into or 
movement within the channels of commerce; (ii) In the case of  an infringement committed on a  WT/ACC/SPEC/UKR/5/Rev.7 
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  commercial scale, Ukraine shall ensu re that, if the injured party demonstrated circumstances likely to 
endanger the recovery of damages, the judicial authorities can pass a ruling ordering the preventive 
seizure of the movable and immovable property of  the alleged infringer, including the blocking of 
his/her bank accounts and other assets.  To that end, the competent authorities may pass a ruling 
ordering the communication of bank,  financial or commercial documen ts, or appropriate access to the 
relevant information; (iii) The judicial authorities sh all, in respect of the measures referred to under 
(i) and (ii), have the authority to require the app licant to provide any reasonably available evidence in 
order to satisfy themselves with a sufficient degree of  certainty that the applicant was the right holder 
and that the applicant's right was being infring ed, or that such infringement was imminent; 
(iv) Ukraine shall ensure that the preventive measures referred to under (i) and (ii) might, in 
appropriate cases, be taken without the defendant having been heard, in particular where any delay 
would cause irreparable harm to the right holder; and (v) In establishing such procedures, Ukraine 
would preserve the rights of the defendant by ensuri ng that (a) In the event of preventive measures  
taken without the defendant being heard, the partie s shall be so informed without delay after the 
execution of the measures at the latest.  A review, including a right to be heard, shall take place upon 
request of the defendant with a view to deciding, within a reasonable time after notification of the 
measures, whether those measures shall be modi fied, revoked or confirmed; (b) the preventive 
measures, referred to under (i) and (ii) were revoke d or otherwise ceased to have effect, upon request 
of the defendant, if the applicant did not institute proceedings leading to a decision on the merits of 
the case before the competent judicial authority w ithin ten working days from the date on which the 
ruling ordering the preventive measures was passed.  (c) in passing a ruling ordering the preventive 
measures referred to under (i) and (ii), the court mi ght demand that such measures be subject to the 
lodging by the applicant of adequate security or an equivalent assurance intended to ensure 
compensation for any prejudice suffered by the defendant as provided for in the following paragraph. (d) where the preventive measures were revoked or wh ere they lapsed due to any act or omission by 
the applicant, or where it was subsequently found th at there had been no infringement or threat of 
infringement of an intellectual property right, the judicial authorities shall have the authority to order the applicant, upon request of the defendant, to provide the defendant appr opriate compensation for 
any injury caused by  those measures. 
(d) Administrative procedures and remedies  
450. The representative of Ukraine said that administrative procedures and remedies were provided 
for under the Civil Procedural Code, the Economic (C ommercial) Procedural Code and the Criminal 
Procedural Code, the Code on Administrative Offences, and Law No. 236/96-VR "On Protection 
Against Unfair Competition" of 7 June 1996.  Auth orities responsible for the administrative protection WT/ACC/SPEC/UKR/5/Rev.7 
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  of intellectual property rights included the Stat e Department for Intellectual Property, the 
Antimonopoly Committee, the Ministry of Internal A ffairs, the Security Service, the State Customs 
Service, the State Tax Administration, and th e State Committee for Technical Regulation and 
Consumer Policy.  Ukraine's legislation provided fo r the possibility to appeal administrative decisions 
related to intellectual property rights to the Appellate Chamber of the State Department for 
Intellectual Property.   
451. Asked to explain when the administrative procedures and legal remedies provided under the 
Administrative Infringement Code would be applicable , rather than the civil judicial procedures and 
remedies under the newly adopted Civil Code, the representative of Ukraine said that administrative 
procedures were applied in instances provided for in  Articles 51-2, 164-3, 164-9, 164-13 of the Code 
of Administrative Offences – i.e., in cases of in tellectual property rights infringement; actions 
resulting in unfair competition; illegal distribution of copies of audiovisual works, phonograms, 
videograms, software applications and databases; a nd violations of the laws governing the production, 
exportation and importation of laser-readable discs, or the exportation and importation of equipment 
and raw materials used for their production.  Admini strative sanctions for offences listed in this Code 
were applicable if these offences did not, by their nature, entail criminal procedures.  The rights were 
protected by imposing administrative sanctions (sei zure, correctional work, administrative arrest) or 
by imposing administrative penalties provided for in Article 24 of the Code of Administrative 
Offences.   
452. In 2001-2004, administrative sanctions had been  imposed on some 6,000 persons, while 4,000 
had become subject to such sanctions in 2004 alone.  In 2004, State inspectors, together with units of 
the Ministry of Internal Affairs, had carried out 659 joint inspections of economic entities active in the 
area of intellectual property.  As a result, 397 ad ministrative protocols had been filed, counterfeit 
products valued at more than UAH 46 million had b een seized, and 58 criminal cases on infringement 
of copyright and related rights had been initiated.  In 2005, administrative sanctions had been imposed 
on 2,470 persons for the distribution of unmarked copies of audiovisual works, phonograms, videograms, computer software and databases.  In 2006, the number of persons subject to such sanctions had gone up to 3,270.   In 2005, administrative measur es for intellectual property rights 
infringement had been applied in respect of 213 pers ons.  In 2006, this number had risen to 297.  He 
added that on 10 August 2005, the State Departme nt for Intellectual Property Rights had suspended 
the operations and sealed the equipment of "CD MASTER", an enterprise producing laser-readable 
discs in violation of Ukrainian law.  WT/ACC/SPEC/UKR/5/Rev.7 
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  (e) Special border measures  
453. The representative of Ukraine said that customs authorities were authorized, at the request of 
a rights holder, to suspend the release of goods su spected of containing a counterfeit trademark or 
infringing on copyright.  Such measures were provi ded for in Ukraine's Customs Code (Articles 255 
to 258 and 345) and the Cabinet of Ministers' Resolution "On the Procedure on Registration and 
Transfer Across Ukraine's Border of Goods Contai ning Intellectual Property Objects" No. 412 of 
28 April 2001.   
454. Responding to specific questions, he indicated th at the State Customs Service had suspended 
the clearance of 34,411 compact discs for laser-readable systems and 13,622 units of other audiovisual works in 2003, and an additional 28, 832 compact discs and 270 audio and video cassettes 
during the first five months of 2004.  In 2005,  the customs authorities had prevented 312 cases of 
unlawful shipping through the customs border of Uk raine of 330,938 CDs of total value exceeding 
UAH 7.4 million.  Of those, 27,839 CDs (84 ca ses) had been unlawfully imported and 303,099 CDs 
(228 cases) had been unlawfully exported.  Customs officials had also prevented 59 cases of unlawful shipping of audiovisual works of value exceeding UAH 60,000.  In 2006, the customs authorities had 
detected 158 cases of unlawful shipping of 20,647 CDs of total value exceeding UAH 273,600.  
Of those, 10,897 CDs (53 cases) had been unlawfu lly imported and 9,750 CDs (105 cases) had been 
unlawfully exported.  Customs officials had al so prevented 26 cases (3,506 items) of unlawful 
shipment of audiovisual works of value exceeding UAH 399,000.  Most of these items (99 per cent) 
had been confiscated while being imported into Ukra ine.  Paragraph 25 of the Procedures approved by 
the Cabinet of Ministers Resolution No. 412 of 28 April 2001 gave a customs body the right to suspend the customs clearance of goods containing intellectual property objects, if such goods had 
been entered in a registry maintained by the Stat e Customs Service (as per an application from a rights 
holder).   
455. The registry of goods containing intellectual property objects maintained by the State 
Customs Service pursuant to paragraph 6 of the Decree "On the Regulations for the Procedure of 
Registration and Transportation of Goods subject to Intellectual Property Rights across the Customs 
Border of Ukraine" comprised 119 goods (products) ri ghts held by Ukrainian and foreign producers as 
of 20 February 2006.  As the registration of 26 goods (products) had been annulled for various 
reasons between 2001 and 2006, the customs authoriti es controlled the shipment of 92 of the goods 
(products) included in the Customs registry.  The right owner or his representative applied to the 
central administration of the State Customs Serv ice to have a good containing intellectual property 
objects entered in the registry.  The registry w as maintained in electronic form using specially WT/ACC/SPEC/UKR/5/Rev.7 
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  developed software for the integrated computerized information system of the State Customs Service, 
and satellite communications allowed the customs bodi es to retrieve informat ion on goods entered in 
the registry as from the date of registration.  Access to the tool was limited and reserved for specially 
authorized officials of the customs bodies.  The f ees for registration of goods containing intellectual 
property objects with the State Customs Service were  stipulated in the Resolution of the Cabinet of 
Ministers No. 413 of 28 April 2001.  The fee for one-year registration amounted to US$400 for the 
first good containing an intellectual property ob ject, and US$200 for each additional good containing 
the same intellectual property object.  Six-mont h registration amounted to US$200 for the first good 
containing an intellectual propert y object, and US$100 for each additional good containing the same 
intellectual property object.  The registration could be extended for six months or one year at a cost of 
US$100.  The fees were payable in hryvnia at the rate of exchange established by the National Bank 
on the date of payment.   
456. Concerning the amount charged for filing an application to suspend the release of goods, he 
said that the State Customs Service required a lett er of guarantee (guarantee obligation) without 
indication of the amount of guarantee.  A deposition of cash pledge or guarantee was not required.  
The guarantee served to compensate for the costs of  storing goods whose customs clearance had been 
suspended.  The storage fees for goods at customs warehouses had been fixed in the Resolution of the 
Cabinet of Ministers No. 65 of 27 January 1997.   
457. All suspensions of customs clearance procedur es had so far been undertaken by the customs 
bodies on the basis of the provisions of Article 257 of the Customs Code and Paragraph 25 of the 
Procedures, i.e. in respect of imports and exports  of goods suspected of being counterfeit.  Customs 
clearance could be suspended for 15 calendar da ys, including a maximum 15 day extension.  The 
decision on suspension was approved by the Head of the customs body or his/her deputy.  The customs body  notified the holder of intellectual property rights no later than on the next working day.  
The declarant (i.e., a legal entity or an individu al that declared goods and vehicles crossing the 
Ukrainian border) was also notified.  The right hol der and the declarant could inspect the detained 
goods, subject to the permission of the customs bod y.  If, within the envisaged delays, it was 
determined that the goods were counterfeit, the customs body initiated proceedings on violation of 
customs rules and seized the goods, in accordance w ith the procedures of the Customs Code; if not, 
the goods were cleared.  Information regarding the quantities and categories of goods subject to 
suspended customs clearance was cl assified.  He stressed that the customs bodies did not seize the 
goods but simply suspended the customs clearance procedures.  According to Ukrainian law, only 
courts could decree the seizure of goods, in which case the matter would be handed over to the State 
Enforcement (Execution) Service subordinated to the Ministry of Justice.  The customs bodies had not  WT/ACC/SPEC/UKR/5/Rev.7 
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  received any court decisions on the seizure of count erfeit goods (as of 1 February 2007).  The customs 
bodies did not adopt decisions on the merit of cases, all such decisions were taken solely by the 
courts. 
458. A Member asked Ukraine to address the concern that limiting customs officials access to the 
Customs registry may impede the efficiency of border enforcement against infringing goods.  This Member also raised concerns  about the confidentiality requirement s applicable to suspensions of 
customs clearance procedures, enquiring about the ways in which these suspension procedures could 
be implemented to safeguard against their abuse, as required by Article 41(1) of the 
TRIPS Agreement. 
459. Asked to provide information on the provisions of the Customs Code providing for ex officio  
authority, and for the destruction of counterfeit goo ds (Articles 58 and 59 of the TRIPS Agreement), 
the representative of Ukraine said th at in accordance with the Law "On Amendments to the Customs 
Code of Ukraine", which had come into effect on 11 February 2007, the customs authorities were 
allowed to suspend customs clearance of expor ts/imports on their own initiative if there were 
sufficient grounds to suspect that intellectual propert y rights might be infringed.  The destruction of 
the seized goods was provided for in paragraph 2 of Article 172 of the Customs Code.   
460. The representative of Ukraine confirmed that  these amendments had changed Ukraine's 
customs legislation to authorize an ex officio  action of the customs authorities against suspected 
intellectual property infringers.  Ukraine would also abolish the customs fees charged to right-holders 
for lodging applications by the date of WTO accession.  The representative of Ukraine further 
confirmed that Ukraine would implement the commitments taken under TRIPS in a manner so as to permit effective action against acts of infringement s of intellectual property rights, including if 
justified act expeditiously on the basis of complain ts lodged by right holders against well identified 
factories and/or enterprises dedicated largely or excl usively to the production of pirated digital media, 
including discs for laser-readable systems and, if su ch allegations are proven correct, ensure that such 
protection is permanently stopped and that the infri ngers are punished.  The Working Party took note 
of these commitments. 
(f) Criminal procedures  
461. The representative of Ukraine sai d that the Criminal Code provided for criminal liability for 
infringement of copyright, trademarks, qualified indi cations of origin, industrial designs, patents, 
plant variety, and layout designs of integrated circuits (Articles 176, 177 and 229); unlawful use or disclosure of information constituting a commercia l secret (Articles 231 and 232); violation of WT/ACC/SPEC/UKR/5/Rev.7 
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  provisions governing the production, exportation and importation of discs for laser reading systems 
and the exportation/importation of materials for their production (Article 203-1); and unlawful 
production, counterfeiting or distribution of contro l stamps for copies of audiovisual works and 
phonograms, computer programs and databases (Article  216).  The court, prosecutor, investigator and 
investigating body had to file a criminal case when  a crime was detected and to take appropriate 
measures to identify and punish the persons responsible  (Article 4).  In addition, the State inspectors 
in charge of intellectual property had the right to request the appropriate bodi es to prosecute legal and 
natural persons for violations of intellectual prope rty legislation.  Criminal infringement cases were 
punishable by fines, correctional work or impris onment.  The Criminal Code and the Code of 
Administrative Violations stipulated the mandato ry confiscation of counterfeit products and the 
equipment and materials used in their production.  In the event of violation of intellectual property 
legislation concerning laser discs, penalties include d fines varying from US$10,000 to US$15,000 and 
imprisonment for up to five years pursuant to th e Law "On Specifics of State Regulation of the 
Activities of Business Entities Associated with Production, Export and Import of Discs for Laser Reading Systems".  Fines were doubled for second offences.  The Law "On Introducing Amendments 
to Certain Legislative Acts of Ukraine on Legal Protection of Intellectual Property" had introduced 
amendments to the Criminal Code which had in creased the sanctions applicable to offenders. 
462. Article 176 of the Criminal Code, as amended, ma de the illegal use of an intellectual property  
right object, the appropriation of authorship, or any other intentional violation punishable by 
imprisonment, correctional labour or a fine, pr ovided the actions caused "significant material 
damage".  The amendment defined significant materi al damage as a value equal to, or higher than, 
two hundred minimum untaxed personal incomes (currently UAH 17x200=UAH 3,400).  In criminal 
cases of this nature, courts would normally orde r the destruction of counterfeit goods, as well as the 
equipment and raw materials used in the manufacture of such goods.  The Ukra inian internal affairs 
agencies did not initiate proceedings on their own (i.e. without a complaint from right holders) in 
criminal cases involving intellectual property right s infringement.  In 2004, the Ukrainian internal 
affairs agencies identified 311 criminal cases under Article 176.  In 2005, this number was 298. 
463. The criminal penalties for large-scale illegal production (value exceeding 20 times the 
untaxed minimum income), export, import, storag e, sale and shipment of laser-readable discs, 
matrices, as well as equipment and raw materials for th eir production, included a fine in the amount of 
1,000 to 5,000 untaxed minimum incomes, or correc tional labour/imprisonment of up to two years; as 
well as confiscation and destruction of the infringing materials (Article 203-1 of  the Criminal Code).  
Stricter criminal penalties applied for repeat offences, offences committed by a group of persons, 
offences causing particularly significant damage, or  for especially large amounts (value exceeding  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 171 
 
 
  100 times the untaxed minimum income).  These include d imprisonment for two to five years, as well 
as confiscation and destruction of the infringing mate rials.  Appropriate penalties were also being 
envisaged for infringements of rights to objects of  industrial property (inventions, utility models, 
industrial patterns, integral circuit topographies, trad emarks, and indications of the origin of goods). 
464. The representative of Ukraine also noted that  the number of resolved cases related to 
intellectual property rights infringement was on the rise.  In 2002-2006, the Ministry of Internal 
Affairs had resolved 2,394 crimes related to inte llectual property right violations (351 cases in 2002, 
374 cases in 2003, 374 cases in 2004, 483 cases in 2005, and 812 cases in 2006).  Of those, 1,457 
cases related to copyright and related rights violations , 96 to industrial rights violations, 256 to illegal 
use of trademarks, and 585 to illegal distribution of laser-readable discs.  He also noted positive 
developments with regard to the criminal prosecu tion for intellectual property rights infringement.  In 
2002-2005, the Ministry of Internal Affairs had filed criminal charges in 632 cases, representing 
40 per cent of investigations.  In 2006, this numbe r had risen to 57 per cent.  While in 2002 only 
11 persons had been sentenced by the courts, in 2003 this figure had been 30, followed by 42 in 2004, 
28 in 2005, and 115 in 2006.  In total, in 2002- 2006, 226 persons had been convicted for crimes 
related to intellectual property rights infringement.     
465. The representative of Ukraine stated that Ukraine would apply the provisions of 
the Agreement on Trade-Related Aspects of Intellectua l Property Rights no later than the date of its 
accession to the WTO, without recourse to any tran sitional periods.  The Working Party took note of 
this commitment. 
VI. POLICIES AFFECTING TRADE IN SERVICES  
466. The representative of Ukraine submitted information on services in documents 
WT/ACC/UKR/13, WT/ACC/UKR/19, WT/ACC/UKR/24, WT/ACC/UKR/36 and WT/ACC/UKR/37 and Rev.1.  Information on ser vices legislation was provided in documents 
WT/ACC/UKR/81 and Rev.1, WT/ACC/UKR/87 and Rev. 1, WT/ACC/UKR/93 and Revisions 1 to 4, 
and WT/ACC/UKR/111 and Add.1, Rev.1.  He a dded that a number of draft laws amending 
legislation on insurance, banking activities, auditing,  legal services, televisi on and radio broadcasting, 
and information agencies had been or would soon be submitted to th e Verkhovna Rada for 
examination.  A list of services-related activities subject to activity licensing is presented in 
Table 10(c).   
467. The banking sector was regulated by Law No. 2121-III "On Banks and Banking" of 
7 December 2000, as amended.  This Law set identical  levels of authorized funds for domestic banks WT/ACC/SPEC/UKR/5/Rev.7 
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  and banks with foreign capital at the time of regist ration.  In addition, pursuant to amendments 
introduced by Law No. 358-V of 16 November 2006, fo reign banks were allowed to open branches in 
Ukraine.   
468. A Member noted that Ukraine intended to make amendments to its effective law on electronic 
payment systems, specifically to the Law "On Payment Systems and Remittance of Money in 
Ukraine".  This Member expressed a concern that the amendments proposed by the National Bank of 
Ukraine might be inconsistent with the commitme nts assumed by Ukraine within the framework of 
GATS, including with respect to Articles VI, XVI and XVII.  In response, the representative of 
Ukraine took note of this Member's concern and stat ed that the proposals referred to by this Member 
were not considered by the Verkhovna Rada of Ukra ine with a view to approving such proposals.  He 
further stated that Ukraine would not pass legi slative acts that would not comply with its 
commitments under the GATS, and that in order to ensure such compliance the revised Law on 
electronic payment systems would not restrict the scope of business or use of foreign payment cards within the territory of Ukraine, including restric tions on the use of foreign payment cards for the 
servicing of transactions in national currency. 
469. The insurance sector was regulated by Law No. 85/96 "On Insurance" of 7 March 1996, as 
amended.  The registration and licensing of insuranc e activity was regulated by Article 38 of the Law 
"On Insurance" and was effected by the State Co mmission for Regulation of the Financial Services 
Markets of Ukraine (Derzhfinposlug) in accordance  with the provisions of Article 34 of the Law 
"On Financial Services and State Regulation of Financial Services Markets" (2664-14) and the 
requirements of paragraph 8 of Clause 4 of th e Bylaw "On State Commission for Regulation of 
Financial Services Markets of Ukraine" approved by Presidential Decree No. 292 (292/2003) of 
4 April 2003.  The procedure and rules for mandato ry insurance were established by the Cabinet of 
Ministers.  The types of mandatory insurance carried out in Ukraine are listed in Table 29. 
470. As regards professional services, Ukraine's legisl ation did not include any restrictions based 
on nationality, except for notary services, which were  subject to nationality requirements pursuant to 
paragraph 3 of Law No. 3425-XII "On Notari at" of 2 September 1993.  Law No. 3125-XII 
"On Auditing" of 22 April 1993 and Law No. 2887 -XII "On Bar" of 19 December 1992 had been 
amended to remove the nationality requirement.  Responding to a Member who enquired about the 
nationality restriction in legal services in the event of criminal cases and whether qualification 
requirements for criminal lawyers were different from the requirements for other lawyers, the representative of Ukraine said that amendments to Article 44 of the Criminal Procedure Code had  WT/ACC/SPEC/UKR/5/Rev.7 
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  been adopted on 21 June 2001 (Law No. 2533-III) to eliminate the obligation for criminally 
prosecuted persons to be represente d only by a Ukrainian attorney. 
471. Access to Ukraine's transportation services had been broadened and there were no limitations 
on foreign equity participation.  As for telecommunication services, Law No. 1280-IV "On Telecommunications" of 18 November 2003 provided the general legal framework for 
telecommunications, defined the powers of the Stat e in managing and regulating the activity, as well 
as the rights, obligations, and liability principles for physical persons and legal entities taking part in 
the activities or making use of telecommunication ser vices; established the licensing procedure for 
telecommunications, and defined the activities subject to  such licensing.  One of the key provisions of 
the Law was the allocation of regulation and mana gement functions, and the establishment of the 
National Commission for Matters of Communication Regulation (NCCR).   
472. Television and radio broadcasting was regulated  by Law No. 3759-XII of 21 December 1993.  
The Verkhovna Rada had adopted Law No. 3317-IV  '"On introducing amendments to the Law 
"On Television and Radio Broadcasti ng"' of 12 January 2006 regarding th e elimination of restrictions 
on the share of foreign capital in the charter funds of television and radio broadcasting companies.   
473. Legislative changes had been introduced w ith regard to information agencies.  Law 
No. 1379-IV "On Introducing Amendments to the Law of Ukraine 'On Information Agencies'" of 
11 December 2003 had increased the permitted shar e of foreign capital in the charter funds of 
information agencies from 30 to 35 per cent.   
474. Responding to requests for information on the independence of the regulatory authorities 
from services suppliers, the representative of Ukra ine said that bank regulation and supervision was 
entrusted to the National Bank.  The Bank was re sponsible before the President and the Verkhovna 
Rada.  The National Bank was not accountable for other banks' liabilities and was therefore 
independent from banking services suppliers.  A National Committee for Communication Regulation 
(NCCR) had been established pursuant to La w No. 1280-IV "On Telecommunications" of 
18 November 2003 and had become the regulating au thority in the area of telecommunications.  
The competence of the NCCR included matters related to licensing and registration of telecommunication services suppliers, tariff regulati on and organizational and legal support to general 
access telecommunication services.  The NCCR's powers had been exercised by the State Committee 
for Communications and Informatization until 1 Janua ry 2005.  The NCCR reported to the Cabinet of 
Ministers and was independent from the telecommunication services suppliers.  WT/ACC/SPEC/UKR/5/Rev.7 
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  475. As for transportation, the regulatory authority was the Ministry of Transport and 
Communications, as provided for in Decree No. 304/2002 of 27 March 2002.  The Ministry acted as a 
coordinating body within the system of central ex ecutive authorities administering and implementing 
State policies in the area of transportation and use of air space, and provided navigational and 
hydrographical backup to seafaring.  The Ministry i ssued activity licenses where provided for by law.  
The regulatory activities of the Ministry were financed exclusively from the State budget and did not 
depend on sponsorship or donations.  The Ministry  was therefore independent from the services 
suppliers.   
476. A Member noted that Ukraine had taken extens ive commitments in the insurance sector and 
enquired about the regulation of insurance services in implementing those commitments.  This Member also sought clarification about how Ukraine would implement its commitment to allow 
direct branching for foreign insu rance companies beginning five years from the date of accession.   
477. In response, the representative of Ukraine confir med that, by the date of accession, Ukraine 
would ensure that foreign as well as domestic insu rance suppliers and intermediaries were accorded 
meaningful and fair opportunities to be informed of, comment on, and exchange views with officials 
regarding measures relating to or affecting the supply of insurance services in Ukraine.  He further 
stated that, with respect to regulatory changes in  the insurance sector, Ukraine would accord foreign 
insurance suppliers access to information on a national  treatment basis that afforded fair competitive 
opportunities.  The Working Party took note of these commitments. 
478. The representative of Ukraine confirmed that ther e was no limit, in law or in practice, on the 
number of new licenses or product approval applica tions (including rate, form, and other types of 
product approval applications) that a foreign insura nce supplier was permitted to submit at one time, 
and that no requirement or regulatory practice rest ricted a foreign insurance supplier from submitting 
additional applications based upon whether the Govern ment of Ukraine had completed its review of 
that supplier's previous appli cations.  The Working Party took note of these commitments. 
479. The representative of Ukraine explained that the legislation and regulations necessary to 
implement Ukraine's commitment to allow direct  branching for forei gn insurance companies 
beginning five years from the date of accession w ould be developed with the goal of promoting 
investment and the creation of meaningful comme rcial opportunities in Ukra ine's insurance market 
consistent with Ukraine's national treatment commitment s for insurance.  He further stated that direct 
branches of foreign insurance companies would be al lowed to operate off the parent company's global 
capital, and that regulation of such branches woul d be consistent with internationally recognized 
insurance industry standards and principles.  The Working Party took note of these commitments.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 175 
 
 
  480. In response to a Member's question concerning transparency in the re gulation of insurance 
services, the representative of Ukraine confirmed that  standards relating to licensing and approval of 
new products and rates would be co mpiled, published and made availabl e to the public consistent with 
the provisions of this section of the Report of th e Working Party.  He further confirmed that the 
administrative guidance that was delivered orally wo uld, upon request, be delivered in writing, unless 
such action would significantly hinder regulatory administration.  He added that when providing the 
same type of administrative guidance to a multiple  number of insurance serv ice suppliers with the 
same set of conditions and to achieve the same administrative purpose, an administrative agency 
would stipulate in advance, according to each case, the items which were common to the 
administrative guidance provided, and would make  these common elements public.  The Working 
Party took note of these commitments. 
481. In response to a specific question from a Memb er, the representative or Ukraine confirmed 
that a formal appeal process was available for a ll dispositions (including approvals for a licence to 
provide insurance and approvals of new products a nd rates) of general application relating to the 
supply of insurance services.  He  further confirmed that an administrative agency would not issue 
administrative guidance that induced conduct in consistent with comp etition and anti-monopoly 
legislation in force in Ukraine.  He further stated  that any insurance service supplier that had received 
administrative guidance may seek the views of the appropriate authority as to whether the service 
supplier's conduct proposed to be taken in response to the administrative guidance was inconsistent 
with the competition and anti-monopoly legislation in effect.  The Working Party took note of these 
commitments. 
482. A Member requested Ukraine to guarantee the tr ansparency of its licensing requirements and 
procedures, qualification requirements and procedures, as well as other authorization requirements, in 
particular with respect to obtaining, extending, renewing, denying and terminating licenses and other 
approvals required to provide services in Ukraine's ma rket and the appeals of such actions.  Ukraine's 
licensing procedures and conditions should not in th emselves act as a barrier to market access and 
should not be more trade restrictive than necessary.   Ukraine should publish (i) a list of authorities 
responsible for authorizing, approving or regulatin g the service sectors in which Ukraine was making 
specific commitments and (ii) Ukraine's licensing procedures and conditions.  Ukraine should ensure 
that these procedures and conditions were pre-establis hed, publicly available, and based on objective 
criteria; identified the activities, terms and conditio ns; included all critical information for the valid 
completion of applications; included the relevant timeframe and critical deadlines (at least indicative 
ones); and identified the competent authority. WT/ACC/SPEC/UKR/5/Rev.7 
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  483. In reply, the representative of Ukraine said th at Law No. 1775-III "On Licensing of Certain 
Types of Economic Activity" of 1 June 2000, which applied to all economic entities, determined the 
types of economic activity subject to licensing and the licensing procedure, established governmental 
supervision, and stipulated the liability of econom ic entities and licensing bodies in case of violation 
of Ukraine's licensing legislation.  His Government 's policy in the area of licensing was based on the 
principle of securing equal rights and the lawful interests of all economic entities; the protection of 
rights, lawful interests, lives and health of individu als, protection of the environment, and ensuring the 
State's security; the establishment of a uniform procedure for the licensing of economic activity in 
Ukraine; and the establishment of a single list of types of economic activity subject to licensing.  
Article 3.2 of the Law stated that licensing could not be used to limit economic competition.  The licence was a uniform document, which allowed the conduct of a certain type of economic activity 
which, in accordance with legislation, was subject to a limitation.  Ukraine's policy with respect to 
licensing was carried out by the Cabinet of Minister s, specifically authorized licensing bodies, by the 
Cabinet of Ministers through specified bodies of th e executive branch of government, and by local 
councils' executive bodies specifically authorized to licence certain types of economic activity. 
484. Responding to specific requests of a Member, th e representative of Ukraine confirmed that 
for the services included in Ukraine's Schedule of Specific Commitments Ukraine would ensure that 
its licensing procedures and conditions would not ac t as independent barriers to market access.  He 
further confirmed that (i) Ukraine's licensing pro cedures and conditions would be published prior to 
becoming effective; (ii) Ukraine would specify, in  its licensing procedures and conditions, reasonable 
time frames for review and decision by all relevant au thorities, and would ensure that such review and 
decisions did not exceed those time frames; (iii) app licants would be able to request licensing without 
individual invitation; (iv)  any fees charged, which were not deemed to include fees determined 
through auction or a tendering process, would be  commensurate with the administrative cost of 
processing an application; (v) the competent author ities of Ukraine would, after the receipt of an 
application, inform the applicant whether the a pplication was considered complete under Ukraine's 
domestic laws and regulations and in the case of  incomplete applications, would identify the 
additional information required to complete the a pplication and provide an opportunity to rectify 
deficiencies; (vi) if an application was terminated  or denied, the applicant would be informed in 
writing and without delay of the reasons for such act ion.  The applicant would have the possibility to 
submit, at his/her discretion, a new application remedying the deficiencies cited as the basis for termination or denial; and (vii) in case examinations  were held for the licensing of professionals, such 
examinations would be scheduled at reasonable in tervals.  The Working Party took note of these 
commitments.  WT/ACC/SPEC/UKR/5/Rev.7 
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  485. In addition, the representative of Ukraine conf irmed that Ukraine would publish all laws, 
regulations and other measures of ge neral application pertaining to or  affecting trade in services.  
Publication of such laws, regulations and other me asures would include the effective date of these 
measures and the general scope of services or activiti es affected.  He further confirmed that Ukraine 
would publish a list of all organizations that were responsible for authorizing, approving or regulating 
service activities for each service sector.  In addition, Ukraine would publish in the official journal all 
of its licensing procedures and conditions upon accession.  The Working Party took note of these 
commitments. 
486. The representative of Ukraine also confirmed th at Ukraine would (a) publish in advance any 
regulations or other implementing measures of general application th at it proposed to adopt and the 
purpose of the regulation or other implementing me asure; (b) provide interested persons and other 
Members a reasonable opportunity to comment on such proposed regulation or other implementing 
measure; and (c) allow reasonable time between publication of the final regulation or other 
implementing measure and its effective date.  Th e Working Party took note of these commitments. 
487. The representative of Ukraine confirmed that th e measures described in this Report will in no 
way affect Ukraine's obligations deriving from its  specific GATS commitments.  He guaranteed that, 
for the services included in the Schedule of Specifi c Commitments, the appropriate regulatory bodies 
would be separated from, and not subordinated to, any of the services providers governed by them.  He also guaranteed that foreign suppliers woul d have the right to choose their partners.   
488. Ukraine's Schedule of Specific Commitments on Se rvices is annexed to its draft Protocol of 
Accession reproduced in the Appendix to this Report (see paragraph [508] below).  This Schedule of 
Specific Commitments on Services contains the legally binding market-access commitments of 
Ukraine in respect of services. 
VII. TRANSPARENCY  
- Publication of information on trade  
489. Concerning the transparency requirements pr escribed in Article X of the GATT 1994, 
Article III of the GATS and other WTO Agreements, the representative of Ukraine said that Laws, 
other normative acts of the Verkhovna Rada, as we ll as acts of the President and the Cabinet of 
Ministers, had to be published in official gazettes no  later than five days after their adoption, and in 
any case prior to  their entry into force.  These Laws and normative acts – as well as the acts of the 
Constitutional Court, the National Bank, Ministries and other central agenci es – were published in WT/ACC/SPEC/UKR/5/Rev.7 
Page 178  
 
  Ukrainian in Ofitsiyniy Visnyk Ukrajiny.  The ad ministrative rulings (recommendations, letters) of 
the Customs Service were normative acts which were  also published in Ofitsiyniy Visnyk Ukrajiny, as 
well as in the periodicals "Customs Newspaper" an d "Customs Broker".  International Agreements 
and treaties, which had entered into force, were also published in Ofitsiyniy Visnyk Ukrajiny.  Other 
official gazettes included Vidomosti Verkhovnoji Rady  Ukrajiny and Presydentskiy Visnyk Ukrajiny.  
Normative acts which were in force were also pub lished in the official gazettes Uryadoviy Courier 
and Golos Ukrayiny.   Normative acts, published in an y of the official gazettes, entered into force on 
the earliest date of publication in either of the gazettes.  Normative acts of the Verkhovna Rada and 
the President entered into force ten days after publi cation, unless otherwise provided in the acts, but in 
any case not prior to the date of publication.  Normat ive acts of the Cabinet of Ministers entered into 
force as of the date of their publication, unless ot herwise provided in the acts.  Draft normative acts 
were published in Halitski Contracty and Visnyk , a periodical of the National Bank, and made 
available for discussion on the Internet ( www.zakon.com.ua
).  Ministries were also increasingly 
placing draft legal acts on their official web-sites to  make them available for public discussion.   
490. He added that a Uniform State Registry for No rmative Acts – an automated system for the 
collection, accumulation and processing of legislativ e acts (State Registry) – had been established, 
pursuant to Decree No. 468 of the President "On th e Uniform State Registry for Normative Acts" of 
27 June 1996.  All of the above-m entioned laws, normative acts and international treaties, including 
temporary normative acts, would be included in the State Registry.  Cabinet of Ministers Resolution 
No. 376 of 23 April 2001 had approved the Procedures for Maintenance of the State Registry for 
Normative Acts and their Enforcement. 
491. Pursuant to the Law "On Foreign Economic Ac tivity," any interested person could obtain 
information on foreign trade regulation, except fo r State or commercial secrets.  Moreover, draft 
regulatory acts were published for comments and proposals, pursuant to the Law "On Principles of 
State Regulatory Policies in the Area of Business Ac tivities".  Timely access to all normative acts was 
guaranteed.  Legislative texts could be obtained in  Ukrainian (all documents ) and English (some 120 
documents) free of charge at www.rada.kiev.ua .  They could also be obtained against payment at 
www.welcometo.kiev.ua  (an up-to-date database, which covered a wide range of trade-related topics 
and contained translations of Ukrainian laws and draft laws in English, including summaries), 
www.liga.kiev.ua  and www.nau.kiev.ua .  Normative acts and informa tion relating to intellectual 
property issues in particular, were available from www.sdip.go.ua .  Upon request, copies of legal texts 
could also be delivered against payment by any State authority.  WT/ACC/SPEC/UKR/5/Rev.7 
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  492. He added that the State Committee on Statis tics was responsible for collecting factual 
information on foreign economic activity.  The data  was published annually and made available to 
any interested person.  The Ministry of Finance wa s responsible for the collection of information on 
foreign trade balance and payments, forei gn debt, and gold and currency reserves. 
493. A Member sought a commitment from Ukraine to pub lish promptly in a single official source 
all regulations and other normative acts or measures pertaining to or affecting trade in goods, services, 
or TRIPS, ensuring that no such regulation or ot her normative act or measure became effective or 
enforced prior to such publication; to establish or d esignate an official journa l or website, published or 
updated on a regular basis and readily available to WTO members, individuals and enterprises, 
dedicated to the publication of all regulations and other measures pertaining to or affecting trade in 
goods, services, and TRIPS prior to enactment; to provide a reasonable period, i.e., no less than 
30 days, for comment to the appropriate authorities before such measures were implemented, except 
for those regulations and other measures involving na tional emergency or security, or for which the 
publication would impede law enforcement; and to ensu re that the publication of such regulations and 
other measures would include the effective date of these measures and list the products and services 
affected by the particular measure, identifie d by appropriate tariff line and classification. 
494. The representative of Ukraine confirmed that fro m the date of accession all laws, regulations, 
decrees, judicial decisions and administrative rulings  of general application re lated to trade would be 
published promptly in a manner that fulfils WTO requ irements.  As such, no law or regulation related 
to international trade would become  effective prior to such publication in the Official Journal.  He 
further stated that all laws which were amended to comply with the WTO Agreements contained provisions which require such publication.  He further confirmed that upon accession Ukraine would 
post the contents of current and past editions of the Official Journal on the Government website and 
keep them current.  In addition, all regulations and other normative acts or measures pertaining to or 
affecting trade in goods, services, or TRIPS would be published promptly in a single official source, 
and that no such regulation or other normative act or  measure would become effective or be enforced 
prior to such publication.  He  further confirmed that within 2 years of accession Ukraine would 
establish or designate an official journal or we bsite, published or updated on a regular basis and 
readily available to WTO Members, individuals a nd enterprises, dedicated to the publication of all 
regulations and other measures pertaining to or a ffecting trade in goods, services, and TRIPS prior to 
enactment, and that Ukraine would provide a reasonable period, i.e., no less than 30 days, for comment to the appropriate authorities before su ch measures are implemented, except for those 
regulations and other measures i nvolving national emergency or security, or for which the publication 
would impede law enforcement.  The publication of such regulations and other measures would, WT/ACC/SPEC/UKR/5/Rev.7 
Page 180  
 
  where appropriate or possible, include the effectiv e date of these measures a nd list the products and 
services affected by the particular measure, identified by appropriate tariff line and classification.   
The Working Party took no te of these commitments.  
- Notifications  
495. The representative of Ukraine said that, unless othe rwise provided for in this Report, within 
6 months of entry into force of the Protocol of Accession, Ukraine would submit all the initial 
notifications required by any Agreement constituting part of the WTO Agreement.  Any regulations 
subsequently enacted by Ukraine which gave effect  to the laws enacted to implement any Agreement 
constituting part of the WTO Agreement would also c onform to the requirements of that Agreement.  
The Working Party took no te of these commitments.  
VIII. TRADE AGREEMENTS  
496. The representative of Ukraine said that Uk raine had concluded bilateral trade and 
economic Agreements establishing most-favoured na tion treatment with Algeria, Argentina, 
Australia, Brazil, Canada, China, Croatia, Cuba, Egypt, the Former Yugosla v Republic of Macedonia, 
Guinea, India, Indonesia, Iran, Israel, Japan, the Republic of Korea, the Democratic People's Republic 
of Korea, the Kyrgyz Republic, Lebanon, Libya, Montenegro, Moldova, Mongolia, Norway, 
Switzerland, Tunisia, Turkey, the United Arab Emir ates, the United States, and Viet Nam.  Ukraine 
had also concluded a Partnership and Co-operatio n Agreement with the European Union, which 
provided for the application of MFN treatment be tween the parties to th e Agreement, except for 
advantages granted in the context of the creation of a customs union or a free-trade area; advantages 
granted to developing countries; and advantages acc orded to adjacent countries in order to facilitate 
frontier traffic. 
497. He added that his Government  had concluded bilateral free trade Agreements providing for 
exemption of customs duties, taxes and charges ha ving the equivalent effect on exports/imports, with 
the Republic of Azerbaijan, Armenia, Belarus, Ge orgia, Kazakhstan, the Kyrgyz Republic, Moldova, 
the Russian Federation, Tajikistan, Turkmenistan, the Republic of Uzbekistan, as well as with the 
Former Yugoslav Republic of Macedonia.  The nationa l treatment rule was effective in the provisions 
governing the application of internal taxes a nd fees, as well as in the provisions governing 
warehousing, reshipment, storage, transportation, pa yments and transfer of payments.  Discriminatory 
measures, quantitative restrictions or other equiva lent measures, were not allowed, except on an 
exceptional basis in mutually-agreed cases recognized in the provisions of the GATT 1994.  Rules of 
origin were governed by the Rules adopted on 30 November 2000 by all CIS countries, with the  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 181 
 
 
  exception of Uzbekistan and Turkmenistan.  The bilateral free trade Agreements contained no 
provisions with regard to services, investment or  government procurement.   He acknowledged that 
some exemptions from the free trade regime applie d to trade relations with Belarus, the Russian 
Federation, Moldova and Kazakhstan.  In his view, the trade preferences granted by Ukraine to CIS 
countries were not in contradiction with WTO rules.   Detailed information on Ukraine's relations with 
CIS countries was provided in documents WT/ACC/UKR/65 and Add.1. 
498. A Member noted that the exemption from do mestic taxation of imports from the Russian 
Federation violated Article I of the GATT 1994 and enquired about Ukraine's plans to address this 
issue prior to accession.  The representative of Ukrain e replied that the exemp tion had applied only to  
value-added tax and only for crude oil, natural gas condensate, natural gas, non-irradiated fuel 
elements (fuel rods), rods with capacitors, and secu rity and management rods (bumatic absorbers) 
imported from the Russian Federation.  As of 1 Janua ry 2005, however, all gas imports were exempt 
from VAT, while other imported energy products (i ncluding crude oil and natural gas condensate) 
were subject to a 20 per cent VAT rate.  This ne w regime applied in a non-discriminatory manner, 
irrespective of the country of origin, thus elimina ting previously-existing discriminatory practices in 
this sector.  
499. Concerning the CIS free trade zone and economic  union, he said that Ukraine had not yet 
acceded to the CIS economic and customs unions, nor to the Agreements providing for their gradual 
implementation, such as the Agreement on Singl e Agricultural Market, signed on 6 March 1998 to 
promote the liberalization of agricultural trade,  the coordination of pricing policies and the 
harmonization of SPS systems.  Ukraine had joined  the Economic Union as an associated Member 
only.  Ukraine's status in the Union would be de termined in a separate Ag reement.  The Union, 
established on 24 September 1993 by Azerbaijan, Belarus, Kazakhstan, Moldova, the Russian 
Federation, Tajikistan and Uzbekistan, foresaw th e gradual liberalization of movements of goods, 
services, capital and individuals.  As for the CIS free trade zone, Ukraine was a signatory to the 
15 April 1994 Agreement providing for the creation of the free trade zone.  Ukraine had applied 
the Agreement temporarily until the adoption of th e new Constitution in 1996, which made the entry 
into force of international Agreem ents conditional upon ratification by  the Verkhovna Rada.  So far, 
the Agreement had been ratified by Azerbaija n, Kazakhstan, the Kyrgyz Republic, Moldova, 
Uzbekistan, and Tajikistan.  The Agreement aimed at creating a free trade area, coordinating economic policy, promoting inter- and intra-sector al co-operation and scientific and technical 
development, and harmonizing legisla tion and regulations, in particular  with regard to customs duties 
and procedures, and technical regulations to trade.   WT/ACC/SPEC/UKR/5/Rev.7 
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  500. Ukraine was a party to the Production Co-opera tion Agreement signed by all CIS countries on 
23 December 1993 in Ashkhabad.  The Agreemen t aimed at promoting industrial cooperation 
between enterprises and industries of CIS countries.  It provided for preferences to certain enterprises 
located in CIS countries in the form of exempti on from quantitative restrictions and customs duties 
and taxes on raw materials, spare parts and othe r intermediate products, engineering and repair 
services, technical maintenance, and technological op erations.  Finished produc ts were not covered by 
the Agreement and therefore subject to VAT and excise taxes if eventually sold in Ukraine.  He added 
that importers of products subject to exemptions  under the Agreement might pay duties by submitting 
credit documents upon importation, pursuant to th e Cabinet of Ministers Resolution No. 1303 of 
24 November 1997.  According to the State Comm ittee on Statistics, imports and exports falling 
within the scope of the Agreement amounted to US $36.1 million, i.e., 0.44 per cent of Ukraine's trade 
with other CIS countries.  
501. In response to specific questions concerning recen t developments in the formation of a Single 
Economic Space (SES), the representative of Ukraine said that the Agreement on the Formation of the 
Single Economic Space had been signed by the Presi dents of Belarus, Kazakhstan, Ukraine and the 
Russian Federation on 19 September 2003.  The Agreement foresaw the establishment of an 
Organization for Regional Integration.  The Agreem ent aimed at promoting trade, investment, and 
social and economic progress on the basis of generally recognized international law principles, including WTO rules, and provided for the possib ility of differentiated integration within the 
Organization.  Ukraine had agreed to participate in the Agreement to the extent that it would not 
contradict its course towards European and Euro -Atlantic integration and would facilitate its 
accession to the WTO.  For his Government, the main objective of the SES should be the establishment of a free trade zone without any restrictions. 
502. The Verkhovna Rada had ratified the Agreemen t on the Formation of the Single Economic 
Space on 20 April 2004.  In accordance with the reservati ons made at the time of ratification, Ukraine 
intended to participate in the establishment and functi oning of the SES to the extent this would be in 
compliance with the Constitution of Ukraine.  The Parties to the Agreement held regular High Level 
Group meetings to analyze existing national legislatio n and prepare plans, tasks and proposals of legal 
and technical nature, including the preparation of international legislative documents, to ensure the 
establishment of the Single Economic Space.  A Decision to levy value-added tax on the basis of the country of destination principle as of 1 January  2005 had been adopted.  The High Level Group had 
also been mandated to develop documents by th e end of 2004 on a pro cedure to facilitate the 
movement of natural persons across th e borders of SES member-States.    WT/ACC/SPEC/UKR/5/Rev.7 
 Page 183 
 
 
  503. The priority international legislative documents  necessary for completing the formation of the 
SES had already been drafted and would have to be signed by 1 July 2005.  These legislative 
documents included an Agreement on the Uniform Commodity Nomenclature in Foreign Economic 
Activities of the SES; an Agreement on the Cancella tion of Quantitative Restrictions; an Agreement 
laying down uniform principles for regulating the activity of natural monopolies; Agreements for Simplification of Procedures for Customs Clearance and Customs Control at Internal Borders of the 
State Members of the SES; Agreements on Uniform Conditions of Transit through Territories of the 
State Members of the SES; a Treaty on the Establishment of the Commission for Trade and Tariffs; an Agreement entrenching the main  (basic) principles for pursuit of competitive policies in the State 
Members of the SES; an Agreement on Uniform Princi ples for Collection of Indirect Taxes in Mutual 
Trade of the State Members of the SES; an Ag reement on the List of Main Macroeconomic 
Indicators;  an Agreement on the Mechanism of Control over Implementation of Measures aimed to 
Approximate Macroeconomic Indicators of the St ate Members of the SES; and an Agreement on 
Investment Activities and Free Movement of Capital w ithin the Territory of the State Members of the 
SES. 
504. Some Members requested Ukraine to provide clear and detailed information on each of its 
trade arrangements providing for non-MFN trade in goods , including the coverage of products subject 
to preferential trade and the precise nature of the preferential access.  In particular, information was 
sought on preferential trade arrangements, signed since 2002, that had involved the opening of an 
import or export quota for a particular product.  A Member also enquired about the conditions under 
which Ukraine had purchased wheat from the Russ ian Federation and Kazakhs tan in 2003, and in 
particular whether any official or politic al intervention had been involved.   
505. The representative of Ukraine replied that Ukraine had purchased wheat from the Russian 
Federation and Kazakhstan in 2003 under the ordinary conditions of  the free trade area with these 
countries.  He stated that no official or political intervention had been involved. 
506. The representative of Ukraine confirmed that  Ukraine would observe all WTO provisions 
including Article XXIV of GATT 1994 and Article V of  the GATS in its participation in preferential 
trade Agreements, and would ensure that the provi sions of these WTO Agreements for notification, 
consultation and other requirements concerning free trade areas and customs unions of which Ukraine 
was a member were met from the date of accessi on. He confirmed that Ukraine would, upon 
accession, submit notifications and copies of its Free Trade Areas and Custom Union Agreements to the Committee on Regional Trade Agreements (CRTA).  He further confirmed that any legislation or 
regulations required to be altere d under its Trade Agreements woul d remain consistent with the WT/ACC/SPEC/UKR/5/Rev.7 
Page 184  
 
  provision of the WTO and would, in any case, be notified to the CRTA during its examination of the 
same.  The Working Party took note of these commitments. 
CONCLUSIONS  
507. The Working Party took note of the explanati ons and statements of Ukraine concerning its 
foreign trade regime, as reflected in this Report.   The Working Party took note of the assurances and 
commitments given by Ukraine in relation to cer tain specific matters which are reproduced in 
paragraphs [24, 39, 52, 53, 59, 72, 84, 92, 100, 106, 115, 116, 127, 136, 148, 154, 165, 173, 190, 191, 
203, 212, 215, 217, 226, 239, 254, 258, 274, 275, 279, 284, 296, 297, 298, 299, 300, 310, 315, 317, 323, 324, 328, 342, 355, 357, 364, 388, 428, 460, 465, 477, 478, 479, 480, 481, 484, 485, 486, 494, 495 and 506] of this Report.  The Working Pa rty took note that these commitments had been 
incorporated in paragraph 2 of the Protoc ol of Accession of Ukraine to the WTO.   
508. Having carried out the examination of the foreign trade regime of Ukraine and in the light of 
the explanations, commitments and concessions ma de by the representative of Ukraine, the 
Working Party reached the conclusi on that Ukraine be invited to accede to the Marrakesh Agreement 
Establishing the WTO under the provisions of Article  XII.  For this purpose, the Working Party has 
prepared the draft Decision and Protocol of Accessi on reproduced in the Appendix to this Report, and 
takes note of Ukraine's Schedule of Con cessions and Commitments on Goods (document 
WT/ACC/UKR/.../Add.1) and its Schedule of Sp ecific Commitments on Services (document 
WT/ACC/UKR/.../Add.2) that are annexed to the draft Protocol.  It is proposed that these texts be 
adopted by the [General Council][Ministerial C onference] when it adopts the Report.  When the 
Decision is adopted, the Protocol of Accessi on would be open for acceptance by Ukraine which 
would become a Member thirty days after it accepts  the said Protocol.  The Working Party agreed, 
therefore, that it had completed its work concerni ng the negotiations for the accession of Ukraine to 
the Marrakesh Agreement Establishing the WTO.   
_______________  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 185 
 
 
  ANNEX 1  
Laws, Regulations and Other Information Pr ovided to the Working Party by Ukraine  
Economic Policies 
− Law of Ukraine on the Foreign Investment  Regime No. 93/96-SR of 19 March 1996; 
− Law of Ukraine No. 1540a-XII on Protection of Foreign Investment In Ukraine of 
10 September 1991; 
− Resolution of the Verkhovna Rada No. 251/95 -IIB on the Draft Law of Ukraine "On the 
Foreign Investment Regime" of 12 May 1995; 
− Law of Ukraine on Revocation of the Decree of the Cabinet of Ministers of Ukraine "On the 
Payment of Dividends (a Part of Profits) by Agents of Economic  Activity, Established 
through State Enterprises and Organizations" Kyiv, No. 480/95-SR of 15 December 1995; 
− Law of Ukraine "On Licensing of Certain Types of Economic Activity" No. 1775-III of 
1 June 2000; 
− Law of Ukraine "On Publishing" No. 318/97-VR of 5 June 1997; 
− Law No. 317-V "On Amendment of Article 25 of the Law of Ukraine 'On Publishing'" of 
2 November 2006; 
− Law No. 1108-V "On Amending the Law of Uk raine 'On Procedure for Settlements in 
Foreign Currency'" of 31 May 2007; 
− Decree of the President of Ukraine on Measures to Provide Currency and Export Control 
No. 504/94 of 7 September 1994; 
− Decree of the President on Measures Regarding the Improvement of Price Policy 
Configuration in Foreign Economic Activ ity No. 124/96 of 10 February 1996; 
− Extract of the Decree of the Cabinet of Mini sters of Ukraine No. 15-93 on the System of 
Currency Regulation and Currency Co ntrol of 19 February 1993; 
− Decree of the President on Improvement of Currency Regulation No. 457/94 of 
22 August 1994; 
− Resolution of the Cabinet of Ministers about th e Procedure of Providing Financial Support of 
Enterprises and the Regulations Governing th e Issue of Providing Budgetary Financial 
Support to the State-Owned and other Enterprises in whose Property the State Share Exceeds 
50 per cent No. 645 of 19 September 1994; 
− Decree of the President of Ukraine "On Urge nt Measures Aimed to Regulate Activities of 
State-Owned (National) Joint Stock and Holding Companies" No. 1049/2001 of 7 November 2001; 
− Decree of the President No. 412, on Liquidati on of External Economic Association "Concern 
Ukrzovnishtorg" of 2 December 1994; 
− Law "On State Registration of Legal Entiti es and Natural Persons as Entrepreneurs"
 
No. 755-IV of 15 May 2003; 
− Resolution of the Cabinet of Ministers "On th e Approval of the Procedures for Provision and 
Identification of Amounts of State Support to Coal Mining Enterprises for Partial Coverage of Production Costs and Construction and Technical Re-equipment of Enterprises producing Coal, Lignite (Brown Coal) and Peat" No. 1311 of 21 August 2003; 
− Law "On Experiments in Residential Construc tion On the Basis of the Holding Company 
'Kyivmiskbud'" No. 1674-III of 20 April 2000; 
− Resolution No. 1697 "On Measures to Further Im prove the Mechanism for Providing Natural 
Gas to Domestic Consumers" of 8 December 2006; 
− Order of the Cabinet of Ministers No. 91-p "On the Indexation of Tariffs (Rates) for Carriage 
of Freight by Rail and Related Services" dated 1 April 2005; WT/ACC/SPEC/UKR/5/Rev.7 
Page 186  
 
  − Order of the Cabinet of Ministers No. 233-p "On the Indexation of Tariffs (Rates) for 
Carriage of Freight by Railway", dated 1 July 2005; 
− Draft Order of the Ministry of Transport a nd Communications of Ukraine "On the Approval 
of Rebates for Rates (Tariffs) for Rail Transportation of Freight in Private (One's Own) Freight Railroad Cars and Coefficients that appl y to Rates (Tariffs) set out in the Compilation 
of Rates (Tariffs) for Transportation of Freight by Rail in Ukraine"; 
− Draft Law On Amendment of Some Legislative Ac ts of Ukraine on Regulation of Car Market 
in Ukraine of 13 July 2000; 
− Draft Law of Ukraine "On State Registration of Right to Real Property" No. 2580 of 
26 December 2002; and 
− Investment Climate in Ukraine in Connecti on with the Adoption of the Law of Ukraine 
"On the Foreign Investment Regime". 
 
Taxation 
− Law of Ukraine on Taxation of Profits of En terprises of 28 December 1994, No 334/94-SR; 
− Law No. 283/97-VR on Amendments and Additions  to the Law On Enterprise Profit Tax of 
22 May 1997; 
− Law No. 77/97-SR on Amending the Law On the Tax System of 18 February 1997; 
− Law No. 168/97-SR "On Value Added Tax" of 3 April 1997; 
− Law No. 273-V "On Amendments to the Law of Ukraine 'On Value Added Tax' with respect 
to Special Regimes of Taxation of Producers of Agricultural Products" of 19 October 2006; 
− Law No. 168/97-VR "On Value Added Tax" of 3 April 1997, as amended by Law No. 489-V 
of 19 December 2006; 
− Law No. 1112-V "On Amendments to the Law of  Ukraine 'On the Value Added Tax' in 
respect of Taxation of Producers of Agricultural Products" of 31 May 2007; 
− Law of Ukraine on Excise Duty and Import Duty Rates for Certain Goods (Products) 
No. 313/96 of 11 July 1996; 
− Law No. 374-V "On Amendment of Certain Laws  of Ukraine (regarding Licence Fees and the 
Excise Duty on the Manufacture of Spirits, Alc oholic Beverages and Tobacco Products)" of 
17 November 2006; 
− Decree of the President of Ukraine No. 609/95 on Brands of the excise Duty on Alcoholic 
Drinks and Tobacco Products of 12 July 1995; 
− Resolution of the Verkhovna Rada on Procedur es for Implementing the Law of Ukraine "On 
Excise Duty on Alcoholic Drinks and Tobacco Products" of 15 September 1995 
No. 330/95-SR; 
− Resolution of the Verkhovna Rada on Enforci ng the Law of Ukraine "On the Excise Tax and 
Import Duty Rates on Tobacco Products" of 06 February 1996 No 31/96-SR; 
− Resolution of the Verkhovna Rada of Ukrain e on Procedures for Implementing the Law of 
Ukraine "On Certain Issues Concerning the Taxation of Goods Subject to Excise Duty", Kyiv No. 433/95-SR of 16 November 1995; 
− The Draft Tax Code of Ukraine; 
−
 Information on the State of Unification of Excise Duties of 1997; and 
− List of Products not Subject to Privileges Provided by Article 1 of the Decree of the President 
of Ukraine of 30 June 1995, No. 499 "O n the Collection of Value-Added-tax". 
 
Customs Regulations 
− The Customs Code of Ukraine No. 92-IV of 11 July 2002; 
− Law "On Amendment of the Law of Ukrain e 'On the Customs Tariff of Ukraine'"; 
− Law No. 359-V "On Amendment of the Customs Code of Ukraine" of 16 November 2006;  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 187 
 
 
  − Law No. 3893-XII, On making Amendments to the Decrees of the Cabinet of Ministers on 
Customs Regulation of 28 January 1994; 
− Decree of the Cabinet of Ministers of Ukrain e on Single Customs Tariff of 11 January 1993, 
No. 4-93; 
− Law of Ukraine On the Introduction of Changes a nd Additions to the Decree of the Cabinet of 
Ministers of Ukraine No. 4-93 "On the Uniform Customs Tariff of Ukraine" of 
11 January 1993; 
− Law of Ukraine On Export Duty for Live Cattle and Leather Raw Materials No. 180/96 of 
7 May 1996. Resolution of the Verkhovna Rada  of Ukraine No. 181/96 of 17 May 1996; 
− Law No. 2773-IV "On Amending the Law of Ukraine 'On Rates of Export Duty on Seeds of 
Some Types of Oil Plants'" of 6 July 2005; 
− Law of Ukraine On Amendment of the Law of Ukraine No. 1212-XIV "On the Introduction 
of the Unified Fee Collected upon Crossing of  Ukrainian State Border", No 2659-III of 
12 July 2001; 
− Law of Ukraine On Amendments to the La w of Ukraine No. 1212-XIV "On the Introduction 
of the Unified Fee Collected at Entry Points  on the Ukrainian State Border", No 387-IV, 
26 December 2002; 
− Law No. 2739-IV "On Some Issues Related to Importing Motor Vehicles to the Customs 
Territory of Ukraine" of 6 July 2005; 
− Law No. 2740-IV "On Amending the Law 'On De velopment of Automobile Industry in 
Ukraine'" of 6 July 2005; 
− Resolution of the Cabinet of Ministers of Ukra ine "On Certain Matters Pertaining to Customs 
Clearance of Goods" No. 1985 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Approval of the List of Checkpoints 
on the Customs Border of Ukraine through wh ich Narcotics, Psychotropic Substances and 
Precursors are Permitted to be Move d" No. 1950 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Approval of the List of Industrial-
Purpose Goods which May not be Exported from the Customs Territory of Ukraine by Ukrainian Nationals, Foreigners or Statel ess Persons" No. 1911 of 13 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Establishment of Deadlines for 
Customs Transit of Goods" No. 1908 of 13 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Permission for Goods to be Moved 
Across the Customs Border of Ukraine through Airports having no Customs Offices" 
No. 1884 of 12 December 2003; 
− Resolution of the Cabinet of Ministers of Ukraine "On Re-importing the Goods Across the 
Customs Border of Ukraine" No. 1881 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Certain Issues of Application of the 
Customs Warehouse Regime" No. 1867 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedures for 
Sampling of Goods, Conduct of Research (Tests , Expert Examination) for Purposes of 
Customs Clearance of Goods, and of Disposal of the Samples" No. 1862 of 
12 December 2002; 
−
 Resolution of the Cabinet of Ministers of Uk raine "On Permission for Goods to be Moved 
Across Ukraine's Customs Border, under the Temporary Import (Export) Regime" No. 1855 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukrain e "On Approval of the List of Paid Services 
that May be Rendered by Customs B odies" No. 1952 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure for the 
Certification of Certificates of the Ukrainian Origin of Goods" No. 1861 of 
12 December 2002; WT/ACC/SPEC/UKR/5/Rev.7 
Page 188  
 
  − Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Identifying the Country of Origin of a Product which is Moved Across the Customs Border of Ukraine" No. 1864 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine No. 1443 "On Amending the Procedure of 
Determination of the Country of Origin of Go ods Crossing the Customs Border of Ukraine" 
of 28 October 2004; 
− Resolution of the Cabinet of Ministers of  Ukraine "On the Schedule of Production and 
Technological Processes for Determining the Criterion of Sufficient Processing of a Good, and on the Procedure for the Establishment and Application of the Criterion in Determining 
the Country of Origin of a Goods" No. 2030 of 27 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the List of Crossing 
Points for Automobile Traffic Across the State Border of Ukraine with Purpose of Bringing 
Across by Citizens of Vehicles and of Chassis and Bodies for Vehicles" No. 1987 of 
25 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Procedure for Customs Inspection, 
Clearance, and Admission Across the Customs Border  of Ukraine for Goods in Respect to the 
Transfer of Which Restrictions have b een Introduced" No. 1986 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Entry into Force of the Certain 
Enactments of the Cabinet of Ministers of Ukraine" No. 92 of 18 January 2003; 
− Resolution of the Cabinet of Ministers of Uk raine "On Charging of Fee for the Customs 
Clearance of Goods and Vehicles Performed out of the Location of Customs Bodies of 
Beyond the Hours of Operation Set for Customs Bodies" No. 93 of 18 January 2003; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Customs Clearance of Military Equipment and Military Vehicles Crossing the Customs 
Border of Ukraine" No. 63 of 13 January 2003; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure for the 
Extension of the Time Period Granted for the Submission to a Customs Authority and for the 
Prolongation of the Term Granted for the Decl aring to a Customs Authority, of Goods and 
Vehicles Transferred Across the Ukrainian Customs Border" No. 377 of 26 March 2003; 
− Decree of the President of Ukraine No. 255/96 of 6 April 1996 on The Concept of the 
Transformation of the Customs Tariff of  Ukraine 1996-2005 according GATT/WTO; 
− Resolution of the Cabinet of Ministers on Customs Duty Rates No. 65 of 27 January 1997; 
− Resolution of the Cabinet of Ministers of Ukraine "On Port Fees" No. 1544 of 
12 October 2000;  
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Declaring the Customs Value of Goods that M ove Through the Customs Border of Ukraine" 
No. 1375 of 28 August 2003; 
− The Draft Law "On Amendment of the Customs Code of Ukraine"; 
− Draft Law "On Amendments to Certain Legisla tive Acts of Ukraine" – amendments to the 
Customs Code and the Law "On the Single Customs Tariff"; 
− The Draft Regulation of Ukraine "On Interpre tative Notes for Application of the Customs 
Code Provisions on Customs Valuation"; 
− The Draft Law "On Export Duty for Waste and Scrap of Non-Ferrous Metals and Alloyed 
Steels"; 
− 
The Draft Law "On Amending Article 1 of the Law of Ukraine 'On Export Duty Rate for 
Waste and Scrap of Non-Ferrous Metals'"; 
− The Draft Law "On Amending the Law of Ukraine 'On Export Duty for Live Bovine Animals 
and Leather Raw Materials'"; 
− 1993 Harmonized Tariff Schedule; 
− Unified Custom Tariff of 1997;  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 189 
 
 
  − Unified Custom Tariff currently in force in Uk raine with applied non-tariff measures and with 
customs tariff restructuring offer according to WT/ACC/UKR/22 of 1997; 
− Customs Tariff of March 1998; 
− Replies to the questionnaire on Customs Valuation; 
− Methods of Determining the Customs Value of  Goods. Part XI: Customs Value of Goods. 
Chapter 49: General Provisions (Customs  Code No. 92-IV of July 11, 2002); 
− Methodological recommendations for using certa in provisions of the Customs Code of 
Ukraine relating to the determination of the cu stoms value of goods brought into the customs 
territory of Ukraine; 
− Section XII.  Customs Value of Goods.  Met hods of Determining Cu stoms Value of Goods; 
− Explanatory Notes on the Concept of Reorgani zing the Tariff System of Ukraine for 1996-
2005 in Conformity with GATT/WTO Requirements; 
− The Concept Paper on the Transformation of the Customs Tariff of Ukraine 1996-2005; 
− Calculation of Export Duty rates for Live  Cattle and Leather Raw Materials; and 
− Explanatory Note on the Calculation of Expor t Duty Rates and Leather Raw Materials. 
 
Import/Export regulations 
− Law of Ukraine "On Foreign Economic Activity" No. 959-XII of 16 April 1991; 
− Law of Ukraine No. 1315-IV "On Amendments  to Article 16 of the Law of Ukraine 
'On Foreign Economic Activities'" of 20 November 2003; 
− Law No. 360-V "On Amendment of  the Law of Ukraine 'On Fo reign Economic Activities'" of 
16 November 2006; 
− Law No. 356-V "On Amendment of the Law of Uk raine 'On Export Duty for Live Cattle and 
Leather Raw Materials'" of 16 November 2006; 
− Law No. 362-V "On Amendment of Article 9 of the Law of Ukraine 'On Medical Drugs'" of 
16 November 2006; 
− Law No. 400-V "On Amendment of the Law of Ukraine 'On Export Duty for Waste and 
Scrap of Ferrous Metals '" of 30 November 2006; 
− Law No. 427-V "On Amending Some Laws of Uk raine Regarding Registration of Vehicles" 
of 6 December 2006; 
− Law No. 441-V "On Export Duty Rates for Sc rap of Ferrous and N on-Ferrous Metals and 
Semi-Finished Products Manufactures with their Use" of 13 December 2006; 
− Law No. 1105-V "On the Rates of Export Duty on  Waste and Scrap of Ferrous Metals" of 
31 May 2007; 
− Law No. 1106-V "On the Rates of Export Duty on  Scrap of Alloyed Ferr ous Metals, Scrap of 
Non-Ferrous Metals and Semi-Finished Pr oducts Manufactured with their use" of 
31 May 2007; 
− Law No. 1113-V "On Amendment of the Article 2 of the Law of Ukraine 'On the Rates of 
Export Duty on Seeds of Some Oil Crops'" of 31 May 2007; 
− Decree of the President of Ukraine on Re gistration of Certain Types of Foreign 
Economic Agreements (Contracts) in Ukraine of 7 November 1994 No. 659/94; 
− Resolution of the Cabinet of Ministers No. 893 "On the State Duty for Issuance of Import 
Licenses" of 2 August 1996; 
− Resolution of the Cabinet of Ministers of Ukraine No. 938 "On Further Strengthening of 
Control over Importation, Exportation and Trans it through Ukraine's Territory of excisable 
Alcohol Beverages and Tobacco Products" of 12 August 1996; 
− Resolution of the Cabinet of Ministers of Ukraine No. 1191 "On Amendment of the Rules of 
Vehicles Importation into Ukraine" of 8 September 2004; 
− Decree of the President on the Procedure for Application of Restrictions on Import in 
Accordance with Rules and Principles of GATT/WTO of 27 June 1996 No. 478/96; WT/ACC/SPEC/UKR/5/Rev.7 
Page 190  
 
  − The Responses of Ukraine to the Questionnaire Concerning Import Licensing Procedures; 
− List of Goods Subject to Import Licensing 1997; and 
− List of Minimum Levels of the Indicative Prices for Certain Products Exported from Ukraine 
in April 1997. 
 
Trade remedies 
− Law of Ukraine No. 331-XIV On Protection of  the National Industry Against Subsidized 
Imports of 22 December 1998; 
− Law of Ukraine No. 330-XIV on Safeguards of the National Industry Against Dumped 
Imports of 22 December 1998; (Analysis); 
− Law No. 330-XIV "On Protection of the Nati onal Producer Against Dumped Imports" of 
22 December 1998 (as amended by Law No. 3027-IV of 1 November 2005); 
− The Law of Ukraine No. 332-XIV "On Special Meas ures in Regard to Imports in Ukraine" of 
22 December 1998"; 
− Law No. 332-XIV "On Application of Safeguard Measures against Imports to Ukraine" of 
22 December 1998 (as amended by Law No. 3028-IV of 1 November 2005); 
− Draft Law of Ukraine "On Amendments to the Law of Ukraine 'On Application of Safeguards 
with respect to Imports into Ukraine"; 
− The Draft Law of Ukraine No. 7117 "On Amendment of the Law of Ukraine 'On Protection 
of the National Producer Against Dumped Imports' (regarding Procedures of Antidumping Investigations)"; 
− The Draft Law of Ukraine No. 7127 "On Introd uction of Changes to the Law of Ukraine 
'On Application of the Special Me asures to Ukrainian Imports' "; 
− The Draft Law "On Introducing Amendments to  the Law of Ukraine 'On Application of 
Special Measures in Respect of Imports to Ukra ine (concerning Procedural Matters of Special 
Investigations and Application of Special Measures)'"; 
− The Draft Law "On Amendment of the Law of  Ukraine 'On Safeguards of the National 
Industry Against Dumped Imports (regardi ng Procedural Issues of an Anti-dumping 
Investigation)'"; and 
− Explanatory Notes to the Draft Law of Ukra ine "On Subsidies and Countervailing Measures". 
 
Standards, certification, technical regulations 
− Law on Metrology and Metrological activit y No. 113/98-SR of 11 February 1998; 
− The Law of Ukraine No. 2406-III "On Conformity Assessment" of 17 May 2001; 
− The Law of Ukraine No. 2407-III "On Accreditation of Conformity Assessment Bodies" of 
17 May 2001; 
− The Law of Ukraine No. 2408-III "On Standardization" of 17 May 2001; 
− Law No. 3164-IV "On Standards, Technical Regulations and Conformity Assessment 
Procedures" of 1 December 2005; 
− Law No. 1107-V "On Amendments to the Law of Ukraine 'On Standards, Technical 
Regulations and Confor mity Assessment Procedures'" of 31 May 2007; 
− Decree of the Cabinet of Ministers on Standa rdization and Certification No. 46-93 Amended 
by the Law No. 333/97 of 27 June 1997; 
− Decree of the Cabinet of Ministers on State S upervision Over the Observance of Standards, 
Norms and Rules and Responsibility for their Violation No. 30-93 of 8 April 1993; 
− Resolution of the Cabinet of Ministers on the Approval of the Procedure for Customs 
Clearance of Imported Goods Subject to Manda tory Certification in Ukraine No. 1211 of 
4 November 1997;  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 191 
 
 
  − Order No. 28 "List of Products Subject to Mandatory Certification in Ukraine" of 
1 February 2005; 
− The Draft Law of Ukraine "On Development and Application of Standards, Technical 
Regulations and Conformity  Assessment Procedures"; 
− Agreement on Cooperation Between the State Committee of Ukraine on Standardization, 
Metrology and Certification and U.S. Nationa l Institute of Standards and Technologies of 
28 May 1994; 
− Agreement on Cooperation in the Sphere of St andardization, Metrology and Certification 
between the Cabinet of Ministers of Ukra ine and Government of Turkmenistan of 
7 April 1998; 
− Agreement on Cooperation between the Sphere  of Standardization, Metrology and 
Certification between the Government of Uk raine and the Government of the Russian 
Federation of 12 April 1994; 
− Agreement on Co-operation between the State Committee of Ukraine on Standardization, 
Metrology and Certification and the Fren ch Association on Standardization of 
9 January 1997; 
− Agreement on Co-operation in the field of standardization, certification, quality and 
metrology between the Cabinet of Ministers of  Ukraine and the Government of France of 
24 April 1997; 
− Agreement between the State Committee of Ukraine on Standardization and the National 
Institute of Technology and Quality of the Republic of Korea of 2 June 1997; 
− Rules of Compulsory Certification for Road Vehicles, Their Components and Tools 
(Approved by Order No. 23 of the Ukrainian De rzhsrandard (State Standards Committee) of 
17 January 1997; 
− Rules for Obligatory Certification of Build ing Materials, Products and Constructions 
(Approved by Decision No. 192 of  State Co mmittee of Ukraine for Standardization, 
Metrology and Certification) of 11 April 1997; 
− DSTU 3413-96 Certification System UkrCEPRO Pr ocedure for Certification of Products of 
31 December 1996; 
− Procedure For Recognition of Results of Imported Goods Certification (UkrCEPRO 
Certification System); 
− DSTU 3414-96 Certification System of 31 December 1996; 
− DSTU 3419-96 Certification System UkrCEPR O Certification of Quality Systems of 
31 December 1996; 
− The State Standard of Ukraine of the National System of Standardization on "Rules for the 
Provision of Information to the Trade Partners of Ukraine"; 
− State Standard of the Union of Soviet Socialist Republics No. OKP-92-6130 "On Frozen 
Fish" of 1 January 1988 (DSTU Standard No. 1168-86); 
− Technical Regulation on the Conformity Assessment of Safety of Low Voltage Equipment 
registered under No. 448/9047 on 7 April 2004; 
− Notifications concerning Agreements Reached  by a Member with Another Country or 
Countries on Issues Related to Technical Regul ations, Standards or Conformity Assessment 
Procedures; and 
− UkrCEPRO Certification System. 
 
SPS measures 
− Law No. 1104-V "On Amendment of the Law of  Ukraine 'On Safety and Quality of Food 
Products'" of 31 May 2007; 
− Law No. 1102-V "On the State System of Biosafety in Creating, Testing, Transporting and 
Using Genetically-Modified Organisms" of 31 May 2007; WT/ACC/SPEC/UKR/5/Rev.7 
Page 192  
 
  − Law of Ukraine No. 771/97-VR "On Quality and Safety of Food Pr oducts and Raw Food 
Materials" of 23 December 1997; 
− Law of Ukraine on Ensuring Sanitary and Epidem ic Safety of the Population No. 4004-XII of 
24 February 1994; 
− Law of Ukraine No. 3037-III "On Amendment of  the Law of Ukraine on Ensuring Sanitary 
and Epidemic Safety of the Population" of 7 February 2002; 
− Law No. 2809-IV "On Safety and Quality  of Food Products" of 6 September 2005; 
− Law of Ukraine No. 2775-III "On Amendments to the Law of Ukraine "On Veterinary 
Medicine" of 15 November 2001; 
− Law No. 361-V "On Introduction of Changes to  the Law of Ukraine 'On Veterinary 
Medicine'" of 16 November 2006; 
− Law of Ukraine "On Plant Quarantine" No. 3348-XII of 30 June 1993; 
− Law "On Introduction of Changes to the La w of Ukraine 'On Plant Quarantine'"; 
− Law of Ukraine "On Amendments to certain Ukrainian Laws dealing with Pesticides and 
Agricultural Chemicals" No. 1628-IV of 18 March 2004; 
− Law No. 335-V "On Amendment of the Article 7 of the Law of Ukraine 'On Pesticides and 
Agrochemicals'" of 14 November 2006; 
− Resolution of the Verkhovna Rada of Ukraine No. 567/96-SR on Procedure of Enforcement 
of the Law On Introduction of Amendments to the Law "On Veterinary Medicine" of 
5 December 1996; 
− Resolution of the Verkhovna Rada of Ukraine No. 569/96-SR on Coming Into Force of the 
Law "On Responsibility of Enterprises, Institu tions and Organizations for Violation of 
Veterinary Medicine Legislation" of 5 December 1996; 
− Order of the Ministry of Health Protection of Ukraine No. 247 "On Approval of the 
Temporary Procedure for State Sanitary and Hygienic Expertise" of 9 October 2000; 
− Order of the State Department for Veterinary  Medicine "On Amendments to Veterinary 
Requirements for Imports into Ukraine of Cargo es subject to Control by the Service of State 
Veterinary Medicine" No . 52 of 27 September 2002; 
− Order No. 88 of the Ministry of Agrarian Policy of Ukraine State Department of Veterinary 
Medicine "On the Approval of the Price-List of Works" dated 5 October 2005; 
− Rules of Issue of Veterinary Documents for Freight Subject to Compulsory Veterinary 
Control (with Annexes), approved by order of Ch ief State Inspector of Veterinary Medicine 
of Ukraine of 7 August 1997 No. 27; 
− Veterinary Requirements to Importing Pedigree Cattle, Horses, Poultry, Fish, Fur Animals 
and Bees to Ukraine, approved by order of Chie f State Inspector of Veterinary Medicine of 
Ukraine of 20 October 1999 No. 39; 
− The List of Food Additives Permitted for Use in Ukraine, approved by Resolution of the 
Cabinet of Ministers No. 12 of 4 January 1999; 
−
 Draft Law "On Creating, Testing, Transportin g and using Genetically-Modified Organisms"; 
− Draft Law On Amendment of the Law of Ukraine On Quality and Safety of Food and Food 
Products No. 6292 of 14 December 2000; 
− The Draft Law "On Introduction of Changes to the Law 'On Veterinary Medicine'"; 
− Draft Law No. 3276-IV "On Veterina ry Medicine" of 22 December 2005; 
− The Draft Law "On Introduction of Changes to the Law of Ukraine 'On Plant Quarantine'"; 
− The Draft Law "On Introducing Amendments to  Certain Legislative Acts of Ukraine"; 
− The Draft Law "On Introduction of Changes to th e Law of Ukraine 'On Quality and Security 
of Food Products and Food Raw Materials'"; 
− Draft Law "On the Meat and Meat Products"; 
− Special Types of Border Control:  Veterinary, Quarantine and Ecological; and 
− Summary List Of Pests, Plant Diseases and W eeds that are Subject to  Plant Quarantine in 
Ukraine.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 193 
 
 
  Agriculture 
− Land Code of Ukraine (New Edition)  No. 2768-III of 25 October 2001; 
− The Law of Ukraine "On State Regulation of Production and Trade in Ethyl Alcohol, Cognac 
and Fruit Spirits, Alcoholic Drinks and Tob acco Products" No. 481/95 of 19 December 1995; 
− Law of Ukraine On state Regulation of Sugar Production and Sale No. 758-XIV of 
17 June 1999; 
− Law of Ukraine "On Stimulation of Agricultu ral Development for the Period of 2001-2004" 
No. 2238-III of 18 January 2001; 
− Law No. 1870-IV "On Milk and Da iry Products" of 24 June 2004; 
− Law "On State Support of Agriculture in Ukraine" No. 1877-IV of 24 June 2004; 
− Law No. 401-V "On Amendment of the Law of Uk raine 'On State Support of the Agriculture 
in Ukraine'" of 30 November 2006; 
− Law No. 402-V "On Amendment of the Law of Ukraine 'On Milk and Dairy Products'" of 
30 November 2006; 
− Law No. 403-V "On Amendment of the Law of Ukraine 'On State Regulation of Production 
and Sale of Sugar'" of 30 November 2006; 
− Law No. 404-V "On the Establishment of the Tariff Quota for Importation into Ukraine of 
Raw Cane Sugar" of 30 November 2006; 
− Resolution of the Cabinet of Ministers of Ukra ine on Live Cattle Export Regulation No. 71 of 
15 January 1996; 
− Resolution of the Cabinet of Ministers on Esta blishment of SJSC Khlib Ukrainy No. 1000 of 
22 August 1996; 
− Resolution of the Cabinet of Ministers of Ukraine No. 625 "On Measures Regarding Pledge 
Operations with Grain Harvested in 2004" dated 12 May 2004; 
− Order of the Cabinet of Ministers of Ukraine "On Restructuring of SJSC 'Khlib Ukrainy'" 
No. 604-r of 25 October 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Establishment of the State-Owned 
Enterprise 'Agency for Restructuring of Enterp rises in the Agro-Industrial Complex'" No. 690 
of 15 May 2003; 
− Resolution of Cabinet of Ministers of Ukraine No. 868 on Certain Issues of State Regulation 
of Sugar Production and Sale of 2 June 2000; 
− The Resolution of the Cabinet of Ministers of Ukraine "On Measures Aimed to Stabilize and 
Develop Livestock Husbandry and Poultry Fa rming for 2001-2004" No. 799 of 11 July 2001; 
− Draft Law On Amendment of the Law of Uk raine On State Regulation of Import of 
Agricultural Produce of 18 April 2000; and 
− Data on Export of Live Cattle in 1995 and the First Quarter of 1996. 
 
Government Procurement 
− Law of Ukraine On the Supply of Production for State Needs No. 493/95 of 
22 December 1995; 
− Resolution of the Cabinet of Ministers of Uk raine on Procedures for the Formulation and 
Placing of State Orders for the Supply of Production for State Purposes and Review of their Implementation, Kyiv No. 266 of 26 February 1996; 
− Law "On Procurement of Goods, Work and Services for Public  Funds" (as amended based on 
Law No. 424-16 dated 11 March 2007); and 
− Draft Law of Ukraine "On Procurement of Goods , Works and Services for National Needs" of 
1998. 
 WT/ACC/SPEC/UKR/5/Rev.7 
Page 194  
 
  Intellectual Property protection 
− Law No. 3792-XII, on Copyright and Related Rights of 23 December 1993; 
− Law of the Ukraine on Protection of Rights to Trademarks and Service Marks No. 3689-XII 
of 15 December 1993; 
− Final Version of Ukraine's Law on Trademarks and Service Marks; 
− Ukrainian Law No. 3687-XII on Protection of Righ ts for Inventions and Utility Models of 
15 December 1993; 
− Resolution of the Verkhovna Rada of Ukraine of 23 December 1993 No. 3770- ХІІ on the 
Enactment of the Law of Ukraine on the Protection of Rights for Industrial Designs; 
− Resolution of the Verkhovna Rada of Ukraine, No. 3117-XII of 21 April 1993 on the 
Enactment of the Law of Ukraine On Protecti on of Rights for Sorts of Plants (Summary); 
− Resolution of the Verkhovna Rada of Ukra ine, No. 3771-XII of 23 December 1993 on the 
Enactment of the The Law of Ukraine On Pr otection of Rights for Products and Services 
(Summary); 
− Resolution of the Verkhovna Rada of Ukrain e, No. 3769-XII of 15 December 1993 on the 
Enactment of the Law of Ukraine On Protection of Rights for Inventions and Useful Models 
(Summary); 
− Law of Ukraine of the Protection of Plant Variety Rights of 21 April 1993 No 3116-XII; 
− The Law of Ukraine No. 1771-III of 1 June 2000 On Amendment of the Law of Ukraine 
No. 3687-XII On Protection of Rights to Inventions and Utility Models; 
− Law of Ukraine "On Protection of Rights to I ndication of Origin of Goods" No. 752-XIV of 
16 June 1999; 
− Law No. 316-V "On Amendment of Article 8 of the Law of Ukraine 'On Protection of Rights 
to Indication of Origin of Goods'" of 2 November 2006; 
− Law of Ukraine On Protection of Rights for Industrial Design No. 3688-XII of 
15 December 1993 (Summary); 
− Law of Ukraine On Protection of Rights to Integrated Circuit Designs No. 621/97 of 
5 November 1997; 
− Law of Ukraine On Amendment of Certain Legislative Acts of Ukraine on Increasing the 
Liability for Violations of Intellectual Property Rights No. 2362-III of 5 April 2001; 
− Law of Ukraine On Joining the Agreement of the World Intellectual Property Organization on 
Performance and Phonograms No . 2732-III of 20 September 2001; 
− Law of Ukraine On joining the Agreement of the World Intellectual Property Organization on 
Protection of Interests of Performers, Phono gram Producers and Broadcasting Organizations 
No. 2730-III of 20 September 2001; 
− Law of Ukraine On Joining the Agreement of the World Intellectual Property Organization on 
Copyright No. 2733-III of 20 September 2001; 
− Law "On Evaluation of Property and Property Rights and Professional Evaluation Activity in 
Ukraine" No. 2658-III of 12 July 2001; 
− The Law of Ukraine "On Amendments to Cert ain Legislative Acts of Ukraine on Legal 
Protection of Intellectual Property" No. 850-IV of 22 May 2003; 
− Law No. 2734-IV "On Amendments to Certain Le gislative Acts of Ukraine (in respect of 
Bringing Order to Operations Involving Production, Importation of Discs for Laser Readable Systems (Laser Readable Discs), Equipment or Raw Materials for their Production) of 
6 June 2005; 
− Law No. 1111-V "On Amendments to Certain Legisl ative Acts of Ukraine in respect of Legal 
Protection of Intellectual Property (in respect of Compliance with Commitments relating to the Accession of Ukraine to the WTO)" of 31 May 2007;  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 195 
 
 
  − Decree of the President of Ukraine No. 491/ 98 "On the Regulation of Trade in Certain 
Excisable Goods Connected with Utilization of Audiovisual Works and Services" of 
20 May 1998; 
− Resolution of the Cabinet of Ministers of Ukraine No. 611 on Information that does not 
Constitute Commercial Secr et of 9 August 1993; 
− Law of Ukraine "On Distribution of Copies of Audiovisual Works, Phonograms, Videograms, 
Computer Software, Databases" No. 1587-III of 23 March 2000; 
− Law of Ukraine "On Amendments of Certai n Legislative Acts of Ukraine regarding 
Protection of Intellectual Property" No. 1404-IV of 03 February 2004; 
− Draft Law On the Specifics of Governmental Regulation of Business Activity in the Sphere of 
Production, Export and Import of Laser-Readable Discs No. 6251-1 of 22 December 2000; 
− Draft Law On Amendments to the Law of Ukraine "On Copyright and Related Rights" 
No. 1106 of 28 May 1998; 
− Draft Law (version 5 December 2000) On Amendment of the Arbitration Procedural Code of 
Ukraine No. 4233 of 22 December 1999; 
− Draft Law "On Introduction of Amendments to Ce rtain Laws of Ukraine in the Sphere of 
Intellectual Property (on Meeting the Requireme nts, Related to Ukraine's Accession to the 
WTO)"; 
− Draft Resolution of the Cabinet of Minister s "On Procedure for Payment of Duties for 
Actions Related to the Acquisiti on, Effectuation and Protection of Intellectual Property Rights 
to Plant Varieties"; 
− Draft Procedure "For Payment of Duties for Ac tions Related to the Acquisition, Effectuation 
and Protection of Intellectual Property Rights to Plant Varieties"; 
− Table from the State Patent Agency of Ukraine on Compliance of Ukrainian Legislation with 
Requirements of the Agreement on TRIPS in the Field of Intellectual Property Protection; and 
− Table from the State Agency on Copyright and Related Rights on the Compliance of 
Ukrainian Legislation with Requirements of  the Agreement on TRIPS in the Field of 
Copyrights and Related Rights. 
 
Services regulations 
− Maritime Code of 23 May 1995 No. 176/95- ВР; 
− Law of Ukraine "On Insurance" No. 85/96-VR of 7 March 1996; 
− Law No. 2774-IV "On Amending the Law of Uk raine 'On Insurance'" of 6 July 2005; 
− Law No. 357-V "On Amendment of the Law of Ukraine 'On Insurance'" of 
16 November 2006; 
− Law No. 1110-V "On Amending the Law of Uk raine 'On Amending the Law of Ukraine 
No. 357-V of 16 November 2006 'On Insurance''" of 31 May 2007; 
− Law on Ukraine on Banks and Banking Ac tivity, No. 2121-III of 7 December 2000; 
− Law No. 358-V "On Amendment of the Law of Ukraine 'On Banks and Bank Activity'" of 
16 November 2006; 
− Law of Ukraine "On Auditing Activity" No. 3125-XII of 22 April 1993; 
− Law No. 2738-IV "On Amending the Law of Ukra ine 'On Auditing Activity'" of 6 July 2005; 
− Law No. 140-V "On Amendments to the Law of Ukraine 'On Auditing'" of 
14 September 2006; 
− Law No. 355-V "On Amendment of the Law of Ukraine 'On Bar'" of 16 November 2006; 
− Law of Ukraine "On Postal Service" No. 2759-III of 4 October 2001; 
− Law of Ukraine "On Telecommunications " No. 1280-IV of 18 November 2003; 
− Order of the Ministry of Foreign Economic Re lations and Trade of Ukraine on Approval of 
Regulations on the Procedure of Registration of Foreign Agents of Economic Activity WT/ACC/SPEC/UKR/5/Rev.7 
Page 196  
 
  Representative Offices in Ukraine No. 30.  Register ed in the Ministry of Justice of Ukraine, 
No. 34/1059 of 18 January 1996; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure of State 
Accreditation of Health Care Institutions as amended and added unde r Resolution of the 
Cabinet of Ministers of Ukraine No. 678 dated 21 June 2001" No. 765 of 15 July 1997; 
− Licensing Conditions of Conducting Business Activ ity Related to Health Care Practice, 
approved by Order of the State Committee of Ukraine for Regulatory Policy and Entrepreneurship and the Ministry of Health  Protection of Ukraine of 16 February 2001 
No. 38/63; 
− Draft Law On Amendment of the Law of  Ukraine On Insurance No. 2021-D; 
− Draft Law On Amendment of the Law of Ukra ine On Television and Radio Broadcasting 
No. 3505; 
− The Draft Law of Ukraine "On Amendment of the Law of Ukraine 'On Auditing'" No. 1282-I 
of 18 September 2002; 
− The Draft Law of Ukraine "On Mortgages" No. 2555-d of 13 February 2002; 
− Current Status of the Banking System of Ukraine; 
− Volume of Services Provided to Ukraine's Population; 
− Volume of Household Services According to Type; and 
− Questionnaire on Basic Telecommunications. 
 
Trade Agreements 
− Interim Agreement on Trade and Related Matte rs between the European Community and 
Ukraine; 
− Partnership and Co-operation Agreement be tween the European Communities and their 
Member States, and Ukraine, with Protocol on Mutual Assistance between Administrative Authorities on Customs Matters, including Exch ange of Letters and Declarations of 
14 June 1994; 
− Two trade Agreements with FSU countries a nd three legal texts in Ukrainian language; 
− Agreement on General Conditions and Mechan ism of Support of the Development of 
Industrial Cooperation of Enterprises and Branches of Member States of the Commonwealth of Independent States of 23 December 1993; 
− Protocol A Concerning the Definition of Origin ating Products and Methods of Administrative 
Cooperation to the Agreement between Uk raine and the Republic of Latvia of 
21 November 1995; 
− Agreement between the Government of Ukrain e and the Government of the Republic of 
Armenia on Free Trade of 7 October 1994; 
− Agreement between Ukraine and the Republic of  Azerbaijan on Free Trade of 28 July 1995; 
− Agreement between the Government of Ukrain e and the Government of the Republic of 
Belarus on Free Trade of 17 December 1992; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Belarus on Free Trade Regarding Exclusions from the Free Trade Regime of 
17 December 1992, of 13 February 1995; 
−
 Agreement between Ukraine and the Republic of Estonia on Free Trade of 24 May 1995; 
− Protocol A Concerning the Definition of Origin ating Products and Methods of Administrative 
Cooperation to the Agreement between Ukraine a nd the Republic of Estonia of 24 May 1995; 
− Agreement between Ukraine and the Republic of  Georgia on Free Trade of 9 January 1995; 
− Agreement between Ukraine and the Re public of Kazakhstan on Free Trade of 
17 September 1994; 
− Agreement between Ukraine and the Kyrgyz Republic on Free Trade of 26 May 1995; 
− Agreement between Ukraine and the Republic of  Latvia on Free Trade of 21 November 1995;  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 197 
 
 
  − Protocol A Concerning the Definition of Origin ating Products and Methods of Administrative 
Cooperation to the Agreement between Uk raine and the Republic of Latvia of 
21 November 1995; 
− Protocol B Concerning the Agreement on Trad e in Agricultural Products Between Ukraine 
and the Republic of Latvia of 21 November 1995; 
− Memorandum of Understanding Re lating to the Free Trade Agreement Between Ukraine and 
the Republic of Lithuania of 4 August 1993; 
− Agreement between Ukraine and the Republic of  Lithuania on Free Trade of 4 August 1993; 
− Protocol to the Agreement between Ukraine and the Republic of Lithuania on Free Trade 
Regarding Exclusions from the Free Trade Regime of 14 October 1994; 
− Agreement between the Government of Ukrain e and the Government of the Republic of 
Moldova on Free Trade of 29 August 1995; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Moldova on Rules for Determining the Country of Origin of 29 August 1995; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Moldova on Re-export of Goods a nd the Procedure for Issuing a Licence for 
Re-export of 29 August 1995; 
− Agreement between the Government of Ukra ine and the Government of the Russian 
Federation on Free Trade of 24 June 1993; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Russian Federation on Free Trade of 24 June 1993; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Russian Federation on Free Trade of 14 November 1997; 
− Agreement between the Government of Ukrain e and the Government of Turkmenistan on 
Free Trade of 5 November 1994; 
− Agreement between the Government of Ukra ine and the Government of the Republic 
Uzbekistan on Free Trade of 29 December 1994; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Uzbekistan on Free Trade Regarding Exclusions from the Free Trade Regime of 18 April 1997; and 
− Agreement between the Cabinet of Ministers of  Ukraine and the Government of the Russian 
Federation on Production Coope ration of 24 April 1998. 
 
Miscellaneous 
− Import-export data for eleven months of 1994; 
− Foreign Trade Data on Goods and services for 1994 (28 tables); 
− Statistical information (tables) concerning the foreign trade turnover of Ukraine in 1996; 
− Ukraine's WTO Accession Process:  Brief History.  May 1998; and 
−
 Three Laws and Decrees in Ukrainian Language. 
Legislation provided by Ukraine which is no longer in effect 
− The Law of Ukraine on State Programme for th e Encouragement of Foreign Investment in 
Ukraine 3744-XII of 17 December 1993; 
− Resolution of the Cabinet of Ministers of Uk raine No. 203 on Measures to Execute the Law 
of Ukraine "On the State Programme for Promo tion of Foreign Investments in Ukraine" of 
31 March 1994; 
− Decree of the Cabinet of Ministers of Ukraine No 55-93 on the Procedure of Foreign 
Investment of 20 May 1993; WT/ACC/SPEC/UKR/5/Rev.7 
Page 198  
 
  − Draft Translation of the Decree of the Cabinet of Ministers of Ukraine on Regime of Foreign 
Investment No. 55-93 of 20 May 1993; 
− Law of Ukraine on Containing Monopolism, Pr eventing Unfair Competition No. 2132-XII of 
18 February 1992; 
− Extract of the Law of Ukraine on the State Budget of Ukraine for 1994 of 2 February 1994; 
− Decree of the President of Ukraine on State Support of Periodicals in 1996, Kyiv No. 148/96 
of 24 February 1996; 
− Resolution of the Verkhovna Rada No. 149/94-SR,  on the Improvement of the Privatization 
Mechanism in Ukraine and the Strengthening of Control for its Implementation of 
29 July 1994; 
− Decree of the Cabinet of Ministers of Ukraine on Specific Features of Privatization of 
Property in Agroindustrial Complex, No. 51-93 of 17 May 1993; 
− Decree of the President of Ukraine on Accelerati on of Process of Privatization of Property in 
Agroindustrial Sector, Kyiv No. 66/95 of 19 January 1995; 
− Resolution of the Supreme Council of Ukraine on Perfection of the Privatization Mechanism 
in Ukraine and Effective Supervision of It s Implementation No. 149/94 of 29 July 1994; 
− Resolution of the Supreme Council of Ukraine on the List of Products the Excise Duty on 
which is Established and on the Rates of  This of 4 February 1994 No. 3951-XII; 
− Resolution of the Cabinet of Ministers of Uk raine on Amending the List of Goods (Products) 
the Excise Duty on which has been Imposed and on the Rate of this Duty of 5 August 1994 No. 526; 
− Resolution of the Cabinet of Ministers of Uk raine on Approval of Conventional Fixed Rates 
of Excise Duty, No. 969 of 1 December 1995; 
− Resolution of the Cabinet of Ministers on Approval of the Procedures for Collection of Value 
Added and Excise Tax on Goods Imported to  Ukraine of 27 January 1997 No 66; 
− Customs Code of Ukraine of 12 December 1991 No 1970-XII; 
− Draft Customs Code of Ukraine; 
− Law No. 3892-XII, on Making Amendments to Certain Legislative Acts on Customs of 
28 January 1994; 
− Order of the State Customs Committee of Ukrain e on the Procedure for Customs Clearance of 
Goods Imported in Ukraine by Economic Agen ts who are Entitled to Tax Concessions No. 1 
of 3 January 1996; 
− Resolution of the Cabinet of Ministers No. 577, about changes of import duty rates for 
particular kinds of goods of 22 August 1994; 
− Resolution of the Cabinet of Ministers No. 285, on Changes of Import Duty Rates for Goods 
of 3 May 1994; 
− Resolution of the Cabinet of Ministers of Ukraine No. 622 of 10 August 1995 on Introducing 
Changes to Import Duty Rates for Particular Types of Goods and to the Resolution of the 
Cabinet of Ministers of Ukraine No. 285 of 3 May 1994; 
− Resolution of the Cabinet of Ministers On Ma king Changes to Import Duty Rates for Certain 
Goods not Produced in Ukraine (and amendm ent), No. 192 of 12 February 1996; 
− 
Resolution of the Cabinet of Ministers on Maki ng Changes to Import Duty Rates for Certain 
Goods and to Certain Decisions of the G overnment of Ukraine, Kyiv No. 360 of 
27 March 1996; 
− Resolution of the Cabinet of Ministers on Intr oduction of Changes to Import Duty Rates for 
Certain Types of Goods of 21 January 1997 No. 43; 
− Resolution of the Cabinet of Ministers of Ukraine No. 133 on Changes of the Rates of 
Customs Duties of 2 March 1994; 
− Resolution of the Cabinet of Ministers of Ukraine on Procedures for Applying a Numbered 
Transit Band, the Amount of Payment and Pr ocedures for Making Payments for Marking  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 199 
 
 
  Goods, subject to Excise, in Transit through the Territory of Ukraine No. 952 of 
29 November 1995; 
− Resolution of the Cabinet of Ministers on the Procedures for the Mandatory Payments when 
Importing Certain Types of Goods of 23 January 1997 No. 52; 
− Resolution of the Cabinet of Ministers on Modifications to the Import Duty Rates for Certain 
Types of Goods of 27 January 1997 No. 64; 
− Resolution of the Cabinet of Ministers on Minimum Customs Value of Imported Tobacco, of 
27 January 1997 No. 63; 
− Resolution of the Cabinet of Ministers on A dopting the Procedure for Determining Customs 
Value of Goods and Other Items Crossing the Customs Border of Ukraine, No. 1598 of 5 October 1998; 
− Order of the Cabinet of Ministers of Ukraine No. 343-P, on the Activities of the Customs-
Tariffs Council of Ukraine of 16 May 1994; 
− Resolution of the Cabinet of Ministers No. 104 6, on Nomenclature of Export and Import 
Commodities Subject to Quota Allocations and Licensing in 1994 of 17 December 1993; 
− Resolution of the Cabinet of Ministers of Ukra ine No. 146 on Modifications to the Cabinet of 
Ministers Decree No. 1046 (adopted on 17 December 1993) of 4 March 1994; 
− Resolution of the Cabinet of Ministers No. 249, on Changes to the Resolution No. 1046, 
(dated 17 December 1993) of 27 April 1994; 
− Resolution of the Cabinet of Ministers No. 35, on the List of Goods the Export and Import of 
which are Subject to Quotas and Licensing in 1995 of 18 January 1995; 
− Decree of the Cabinet of Ministers No. 6-93 , on Regulations Governing the Procedure of 
Granting Quotas and Issuing Licenses for the Export of Commodities in 1993 of 12 January 1993; 
− Nomenclature of Export Commodities Subject to Quota Allocation and Licensing in 1993 
(Approved by the Decree of the Cabinet of Ministers of Ukraine No. 6-93) of 12 January 1993; 
− Resolution of the Cabinet of Ministers of Ukraine No. 734 on Liberalization of Export 
Operations of 24 October 1994; 
− Resolution of the Cabinet of Ministers of Ukraine No. 222 on Introducing Changes to 
Particular Decisions of the Ukrain ian Government of 31 March 1995; 
− Resolution of the Cabinet of Ministers of Ukraine No. 7 "On the List of Export and Import 
Goods which are under Quotas and Licen sing in 1998" of 5 January 1998; 
− Resolution of the Cabinet of Ministers No. 310 "on the List of Goods, Export and Import 
which is Subject to Quotas and Li censes in 1997" of 4 April 1997; 
− Order of the Ministry of Foreign Economic Re lations and Trade of Ukraine on the Approval 
of the Provision on Export Licensing Procedure in 1996 and Provision on Import Licensing Procedure in 1996, Kyiv No. 134-a, Registered with the Ministry of Justice of Ukraine, 
No. 115/1140 of 26 February 1996; 
− The Order of the Ministry of Economy of Ukraine "On Approval of the List of Minimal 
Indicative Price for Some Products, Exported from Ukraine in May 2003" No. 112 of 
30 April 2003; 
− Decree of the President of Ukraine on Indica tive Prices for Goods During Export and Import 
Operations by Subjects of Foreign Economic Activity of Ukraine of 18 November 1994 
No. 691/94; 
− Order of the Ministry of Foreign Economic Relations and Trade on Measures of the MFERT 
on the Implementation of the Order of the President of Ukraine No. 1140/95 "On Export 
Regime of Ferrosilicon Manganese, Originati ng form Ukraine, to the Countries of the 
European Community" of 17 January 1996 No 25; 
− Decree No. 84/95, of the President of Ukraine on Regulation of Barter (Commodity 
Exchange) Operations in Foreign Ec onomic Activity of 27 January 1995; WT/ACC/SPEC/UKR/5/Rev.7 
Page 200  
 
  − Decree of the President on Introduction of 19 December 1995 No. 1163/95 on Changes into 
the Order No. 84 of the President of Ukraine da ted 27 January 1995 "On Regulation of Barter 
(Goods Exchange) Operations in the Fi eld of Foreign Economic Activity".  
− Decree of the President of Ukraine No. 660/95 on Additional Measures on the Regulation of 
Barter (Counter Trade) Operations on the Area of Foreign Economic Activity of 26 July 1995; 
− Decree of President of Ukraine on Measures in Respect to Prevention Export of Goods which 
Originate from Ukraine at Prices that can be Considered as the Dumping ones and to Settle 
Trade Disputes of 25 August 1994 No. 475/94; 
− Decree of the President of 27 June 1996 No.  478/96 on Procedures for the Application of 
Safeguard Measures Pursuant to the Principles and Disciplines of the General Agreement on 
Tariffs and Trade GATT/World Trade Organization (WTO); 
− Draft Decree of the President of Ukraine on Procedures for the Application of Safeguard 
Measures Pursuant to the Principles and Discip lines of the General Agreement on Tariffs and 
Trade (GATT)/World Trade Organization (Provisions included); 
− Resolution of the Cabinet of Ministers No. 244 on Measures for Gradual Introduction in 
Ukraine of European Union Directives, Sanita ry, Ecological, Veterinary and Phytosanitary 
Rules, and International and Europ ean Standards of 19 March 1997; 
− Order of the State Committee of Ukraine on Standardization, No. 633 of 18 August 1998; 
− Draft Law On Conformity Assessment No. 6013 of 4 August 2000; 
− Draft Law On Accreditation of Conformity Assessment Bodies No. 6014 of 4 August 2000; 
− Draft Law On Standardization No. 6130 of 5 October 2000; 
− The Procedure for the State Sanitary and Hygien ic Expertise of the Development, Production 
and Use of Products potentially Harmful to Hu man Health approved by the Order of the 
Ministry of Health Protection of Ukraine No. 190 of 20 October 1995; 
− Draft Law On Amendment of the Law of Ukraine On Providing Sanitary and Epidemic 
Safety of the Population; 
− Draft Law On Amendment of Some Legislative Acts of Ukraine on Veterinary Medicine; 
− Law of Ukraine On Imports into Ukraine of Raw Cane Sugar in 2001 No. 2462-III of 
29 May 2001; 
− Decree of President No. 51/95 on Government Contract for Agricultural Products for 1995 of 
16 January 1995; 
− Decree of the President of Ukraine No. 63/ 95 on Reform Measures in Agriculture of 
18 January 1995; 
− Decree of the President of Ukraine on Immediate Measures to Accelerate Land Reform in the 
Sphere of Agricultural Production of 10 November 1994 No  666/94; 
− Resolution of the Cabinet of Ministers of Uk raine on Procedures for Exporting Selected an 
Hybrid seeds of oil seed cultures from Ukraine No. 920 of 21 November 1995; 
− Resolution of the Cabinet of Ministers No. 1375 on Approval of Statute of SJSC Khlib 
Ukrainy" of 12 November 1996; 
− Resolution of the Cabinet of Ministers on the Procedure for Using the Funds of the 
Governmental Leasing Fund to Purchase Dome stic Agricultural Machinery No. 25 of 
15 January 1998; 
− The Decree of the President of Ukraine "On M easures Aimed to Stabilize the Situation on the 
Consumer Market and Develop Livestock Husbandry in 2001-2002" No. 100/2001 of 
17 February 2001; 
− Resolution of the Cabinet of Ministers No 932 of 12 November 1993, on the Procedure of 
Formation and Placement of State and Government Order in 1994; 
− Decree of the President of Ukraine on the State Contract and State Order for 1994 No. 489/93 
of 28 October 1993;  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 201 
 
 
  − Resolution No. 140, On securing the Export of Pr oducts Governed by State Contracts in 1994 
of 2 March 1994; 
− Decree of the President of Ukraine No. 62/95 on Government Contracts in 1995 of 
19 January 1995; 
− Order of the Ministry of Economy of Ukraine No. 102 on Confirmation of the Regulation of 
the Procedure of Organizing Purchases under the State Contract for the State Needs on the 
Competitive Basis (Provisions Included) of 3 July 1995; 
− Resolution of the Cabinet of Ministers No . 694 Regulations on C onducting International 
Tenders for State Procurement of 28 June 1997; 
− Resolution of the Cabinet of Ministers of Ukraine No. 657 "On Amending and Supplementing 
Several Resolutions of the Cabinet of Minist ers of Ukraine Concerning the Creation of a 
Uniform System of Government Procurement of Goods (Works, Services)" of 7 May 1998; 
− Draft Regulation on Organizing and Holding International Tenders in the Field of 
Government Procurement Concerning the Impor t of Goods/Works, Services in Ukraine; 
− Draft Decree of the President on Organizing and Ho lding International Tenders in the Field of 
Government Procurement Concerning the Impor t of Goods/Works, Services in Ukraine; 
− Explanatory Notes on the Draft Order of the President on Organizing and Holding 
International Tenders in the Field of Gove rnment Procurement Concerning the Import of 
Goods/Works, Services in Ukraine; 
− Explanatory Note to the Resolution of the Cabinet of Ministers on Organization and 
Conducting of International Auctions (Tenders ) for State Procurement of Goods (Works, 
Services) of Foreign Origin, and the Regula tions on the Procedure of Organization and 
Fulfilment of International Tenders for State Procurements of Goods (Service) of Foreign 
Origin in Ukraine of 28 June 1997; 
− Law No. 3942-XII, on Making Changes to the Civil Code of Ukraine of 4 February 1994; 
− Annex to the Resolution of the Cabinet of Mini sters No. 806 List of Plant Genera and Species 
for the Varieties of Which Patents are Granted of 28 September 1993; 
− Draft Law On Amending Certain Legislative Ac ts of Ukraine on Increasing the Liability for 
Violations of the Rights to Objects of the Right of Intellectual Property No. 5213 of 23 March 2000; 
− Draft law of Ukraine on the Amendment of Certain Legislative Acts of Ukraine on 
Intellectual Property; 
− Law of Ukraine on Communication, No. 160/95-VR of 16 May 1995; 
− Resolution of the Cabinet of Ministers on the Approval of Priority Measures for 1996 
concerning Ukraine's Accession to the General Agreement of Tariffs and Trade (GATT) and 
Joining the World Trade Organization No. 329 of 18 March 1996; and 
− Decree of the President of Ukraine on the Inte rdepartmental Committee for Ukraine's joining 
the General Agreement on Tariffs and Trade a nd Accession to the World Trade Organization, 
Kyiv No. 135/96 of 19 February 1996. WT/ACC/SPEC/UKR/5/Rev.7 
Page 202  
 
  Table 3:  Major State-owned enterpri ses by type of activity (January 2007)
 
No. Major State 
Enterprises Import/Export of Goods Trade on 
Behalf of the 
State 
(Yes/No) State 
property State Sanctioned 
Trading Monopoly 
1. State concern 
"Ukrspyrt"  Export of ethyl spirits.    No 100% Yes (only ethyl 
spirits) 
2. State Joint Stock 
Company "Liky 
Ukrainy" Export/import of pharmaceutical 
substances and medical products. 
Main supplier of narcotic and 
psychotropic substances, 
produced domestically, for population and institutions of 
protection of health. No 100% Yes (only certain 
types of narcotics) 
3. National joint-stock 
company "Naftogas 
of Ukraine" Export/import of oil and gas 
products and transportation 
services. Yes 100% Yes (only for import 
of natural gas – 
currently 2 
enterprises import 
gas in Ukraine 
"Ukrgasenergo" (it is 
not state-owned) and 
Naftogas) 
4. State joint-stock 
company "Khlib 
Ukrajyny" Export/import of grain and grain 
products.  No 100% No 
5. National joint-stock 
company 
"Ukragroleasing" Organization and control over 
leasing operations in agro-
industrial complex that are 
performed pursuant to 
the Agreements, concluded by the 
state leasing fund. Organization 
of authorized servicing of 
agricultural machinery, tractors, 
automobiles and equipment. 
Organization of trade for carrying 
out settlements for supplied 
agricultural machinery, tractors, 
automobiles, equipment and spare 
parts. No 100% No 
6. Public corporation 
"Ukrtransnafta" Subsidiary of "Naftogas of 
Ukraine". No 100% N/A* 
7. Public corporation 
"Ukrnafta" Subsidiary of "Naftogas of 
Ukraine". No 50% + 1 
share No 
8. Subsidiary company 
"Ukrgasvydobuvann
ya" of  joint-stock 
company "Naftogas of Ukraine" Subsidiary of "Naftogas of 
Ukraine". No 100 % N/A 
9. Subsidiary company 
"Ukrtransgas" of  
joint-stock company 
"Naftogas of 
Ukraine" Subsidiary of "Naftogas of 
Ukraine". No 100 % N/A  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 203 
 
 
  No. Major State 
Enterprises Import/Export of Goods Trade on 
Behalf of the 
State 
(Yes/No) State 
property State Sanctioned 
Trading Monopoly 
10. Subsidiary company 
"Gas of Ukraine" of  
joint-stock company 
"Naftogas of Ukraine" Main tasks of the state company 
(SC), Gas of Ukraine" are: selling 
natural and liquefied gas to 
population, communal-general utilities, budgetary organizations, 
as well as industrial consumers, 
power generating companies of 
the Ministry of Fuel and Energy, 
entrepreneurial entities of the 
country; providing for gas 
settlements; operation and 
development of gas distribution 
networks, facilities and 
equipment. No 100% N/A 
11. State company 
"National Energy 
Company 
"Ukrenergo" Management of state power 
stations.  No trading activities. No 100% No 
12. State company 
"National Atom 
Energy generating 
company 
"Enerogoatom" Import and export of nuclear 
materials, electricity.  No 100% No 
13. Ukrainian State 
Center of specialized 
carriages 
exploitation 
"Ukrspetzvagon" The subsidiary of the State-
owned company 
"Ukrzaliznytsia". 
Rendering of transport-dispatch 
services in course of 
transportation of export, import, 
transit and other consignments.  No 100% No 
14. State Administration 
"Urkzaliznytsia" Transport services. No trading 
activities. No 100% N/A 
15. State territorial 
Branch Company 
"South-Western 
Railways" Subsidiary of Ukrzaliznytsia. No 
trading activities. No 100% N/A 
16. Lviv State Railway Subsidiary of Ukrzaliznytsia. No 
trading activities. No 100% N/A 
17. Odessa Railway Subsidiary of Ukrzaliznytsia. No 
trading activities. No 100% N/A 
18. South Railway Subsidiary of Ukrzaliznytsia. No 
trading activities. No 100% N/A 
19. State Company 
"Pridniprovska 
Railway" Subsidiary of Ukrzaliznytsia. No 
trading activities. No 100% N/A 
20. State Company 
"Donetzkaya 
Railway" Subsidiary of Ukrzaliznytsia. No 
trading activities. No 100% N/A 
21. Concern of radio, 
radio connection and 
television Broadcasting on televisions and 
radio programs. No trading 
activities    No  N/A 
22. Ukrainian State 
Company of Post 
"Ukrposhta" Postal connection.  No trading 
activities. No 100% N/A 
23. State company 
"Ukrekokomresursy" Collection and utilization of 
packing and garbage. 
No trading activities. No 100% N/A WT/ACC/SPEC/UKR/5/Rev.7 
Page 204  
 
  No. Major State 
Enterprises Import/Export of Goods Trade on 
Behalf of the 
State 
(Yes/No) State 
property State Sanctioned 
Trading Monopoly 
24. Ukrainian State 
Corporation 
"Ukrzakor-
donnaftogazbud" Export/import of gas, oil and oil 
products. No 100% No 
25. Leasing company 
"Ukrtransleasing" Leasing services. 
No trading activities. No 100% No 
26. State company 
"Ukrspetzexport" Export and import of products 
and services, intended for 
military and special purposes. Yes 100% Yes 
27. State company 
"Energy company of 
Ukraine" Export/import of goods and 
services in energy sector:  full 
sets of energy equipment; energy 
carriers and electricity. No 100% No 
28. State Corporation 
"Energorynok" Export/import of electric energy. Yes 100% No 
29. National joint stock 
company "Nadra 
Ukraine" Geological exploration. 
No trading activities. No > 50% N/A 
* N/A-is not engaged in international trade in goods 
  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 205 
 
 
  Table 4:  Commercial activity of SJSC "Khlib Ukrainy"  
The Company sells grain to private companies on the domestic market. 
The structure of the clients who are sold gr ain by the Company on the external market:  
100 per cent privately owned enterprises, including: - "Alfred C. Topfer International Ltd" - 47.1 per cent; 
- "Mark Man Grains" - 18.3 per cent; 
- "Agrotechnologia" - 10.6 per cent; 
- "Luis Dreyfus Negos S.A." - 9.6 per cent; 
- "Yumekos" - 7.6 per cent; 
- "Nidera" - 2.0 per cent; 
- "Glencorn" - 1.1 per cent; and 
- Others - 3.7 per cent 
Main indicators of production and commercia l activities of the SJSC "Khlib Ukrainy" 
 
for nine months of 2004  
No. Name of the indicator 9 months of 2004 9 months of 2003 
1 Production, in thousand tonnes,  
Including 
- flour 
- groats - mixed fodder  
 
225 
16 57  
 
201 
16 65 
2 Total amount of received revenues, in million UAH, 
including net revenues (proceeds) from sales of products 
without VAT, in million UAH  646 
537 236 
199 
3 Prime costs of sold products, in million UAH 503 179 
4 Gross profits, in million UAH 34 19 
5 Payments transferred into the budget, in million UAH 29 31 
6 Average number of employed persons, men  9,878 11,091  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 206 Table 6:  Goods subject to State regulation of prices and tariffs  
Codes of 
Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of 
price regulation Authorities of the 
executive power which 
effectuate regulation Normative Acts/ period of application (if applicable) 
12.12.91 Sugar beet 
Domestic sugar beet purchased by sugar processors within the limits of 
the A quota Approval of 
minimum prices (support prices) The Cabinet of Ministers 
of Ukraine The Law of Ukraine "On State Regulation of Sugar Production and 
Sale," No. 758-XIV, dated 17 June 1999, and Resolutions of the Cabinet of Ministers of Ukrain e (hereinafter the "CMU") "On 
Certain Issues of State Regulation of Sugar Production and Sale," 
No. 868, dated 2 June 2000 "Certain Issues of State Regulation of Sugar Production and Sale," No. 117, dated 4 February 2004. 
0402.29 11 Profitability caps and trade mark-ups 
for preparations of infant nutrition Establishment of 
profitability caps 
and trade mark-ups The Council of Ministers 
of the Autonomous 
Republic of Crimea, oblast, the Kyiv and 
Sevastopol City State 
Administrations The Resolution of the CMU "On Establishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and normative documents of local authorities. 
  Trade mark-ups for medicines and 
produce of medical purposes 
mentioned in the list of domestic and imported medicines and produce for 
medical purpose, prices of which are 
subject to state regulation Establishment of 
trade mark-ups The Council of Ministers 
of the Autonomous 
Republic of Crimea, oblast, the Kyiv and 
Sevastopol City State 
Administrations The Resolution of the CMU "On Establishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and normative documents of local authorities. 
Ex 
17.01.99  Sugar produced from sugar beet in 
Ukraine within the A quota, 
where 'Ex' means that Ukraine only 
applies this pricing policy to sugar refined from sugar refined from sugar 
beet produced in Ukraine within the A 
quota, and not all the refined sugar within 1701.99 Approval of 
minimum prices  
(support prices) The Cabinet of Ministers 
of Ukraine The Law of Ukraine "On State Regulation of Sugar Production and 
Sale," No. 758-XIV, dated 17 June 1999, and Resolutions of the 
Cabinet of Ministers of Ukrain e (hereinafter the "CMU") "On 
Certain Issues of State Regulation of Sugar Production and Sale," No. 868, dated 2 June 2000 "Certain Issues of State Regulation of 
Sugar Production and Sale," No. 117, dated 4 February 2004. 
2701-2710 Prices on fuel-energy resources (coal, 
coal briquettes, common stove fuel, 
burning kerosene, fuel peat, firewood, peat briquettes and compressed gas) 
supplied to population for domestic 
(home) needs Establishment of 
prices and 
profitability caps or declaration The Council of Ministers 
of the Autonomous 
Republic of Crimea, oblast, the Kyiv and 
Sevastopol City State 
Administrations The Resolution of the CMU "On Establishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and normative documents of local authorities.  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 207Codes of 
Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of 
price regulation Authorities of the 
executive power which 
effectuate regulation Normative Acts/ period of application (if applicable) 
2711 Wholesale price caps of enterprises 
for natural gas used for needs of 
population and budget organizations  Establishment of 
wholesale price 
caps The National 
Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and the Resolution of the NCRE "On the Approval of Wholesale Price Caps  on the Natural Gas Used for 
Needs of Population, and Tariffs on Services on Transportation and 
Distribution of the Natural Gas to Consumers of Ukraine," No. 337, dated 18 March 1999. 
 Retail prices of natural gas used for 
needs of population and industrial 
consumers Establishment of 
retail prices The National 
Commission for 
Regulation of Electricity The Resolution of the CMU "On cer tain questions of activity of 
National joint-stock company  “Naftogaz of Ukraine” No. 605 dated 
29.04.2006. 
2716 Tariffs on electricity supplied to the 
population for domestic (home) and 
industrial consumers Establishment of 
retail tariffs The National 
Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and the Resolu tion of the National Commission 
for Regulation of Electricity (her einafter the "NCRE") "On Tariffs 
on Electricity Supplied to Population and Populated Areas," No. 309, 
dated 10 March 1999. 
Resolution of the National Commission for Regulation of Electricity 
No. 707 of 26 September 2005. 
4901-4911 Norm of production profitability (in 
the amount of 15%) in case of 
issuance of printed material at the 
expense of the state budget and delivery of such material to 
consumers (norm of profitability in 
the amount of 5%) Establishment of 
profitability norms It is established by the 
Ministry of Education 
and Science of Ukraine, 
Derzhkomteleradio (State Committee for Television 
and Radio of Ukraine) 
and other central authorities of the 
executive power, which 
place state order on issuance of printed 
produce The Resolution of the CMU "On Establishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996.  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 208 Codes of 
Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of 
price regulation Authorities of the 
executive power which 
effectuate regulation Normative Acts/ period of application (if applicable) 
9021 Prices on prosthetic and orthopedic 
appliances and technical means for 
preventive measures as to disablement 
and rehabilitation Establishment of 
price The Ministry of Labour 
of Ukraine The Resolution of the CMU "On Establishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996. 
  Prices on products of hunting, 
including wild fowl supplied for 
export Establishment of 
price Derzhkomlisgosp (State 
Committee for Forestry 
of Ukraine) in Agreement 
with the Ministry of Economy of Ukraine for 
all users of hunting 
grounds The Resolution of the CMU "On Establishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996. 
  Prices on hunting trophies obtained by 
foreign citizens Establishment of 
price caps Derzhkomlisgosp 
in Agreement with the 
Ministry of Economy of 
Ukraine The Resolution of the CMU "On Establishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and the Order of  State Committee for Forestry of 
Ukraine "On the Approval of Price Caps on Hunting Trophies 
Obtained by Foreign Citizens and Tariff Caps on Services Provided 
to such Citizens," No. 26, dated 28 February 2002.  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 209Table 7:  Services Subject to State Regulation of Prices or Tariffs  
Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative Acts 
Tariffs on transportation of cargo 
by railway transport within 
Ukraine and services related 
thereto Establishment of 
tariffs Ministry of Transport and 
Communication of Ukraine,  The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Order of the Mi nistry of Transport of Ukraine "On the 
Approval of Tariffs on Transportation of Cargo by Railway Transport of Ukraine and 
Coefficients Applied to such Tariffs," No. 551, dated 15 November 1999. 
Tariffs for work related to 
processing of foreign 
commercial and transit cargo in 
sea and river ports (berths), and 
charges and fees on services 
provided to foreign shipping in 
sea and river ports of Ukraine Establishment of 
tariffs Ministry of Transport and 
Communication of Ukraine, 
in Agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Order of the Mi nistry of Transport of Ukraine "On the 
Approval of Tariffs on Works and Services Provided to Cargo Owners in Sea Ports of 
Ukraine," No. 392, dated 31 October 1995. 
Tariffs on transportation of passengers, luggage and cargo by 
railway transport in international 
and domestic communication 
(excluding suburban services) Establishment of 
tariffs Ministry of Transport and 
Communication of Ukraine, 
in Agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, the Order of the Ministry  of Transport of Ukraine "On the Approval 
of Tariffs on Transportation of Passengers, Luggage and Cargo by Railway Transport in 
International Communication East - West," No . 853, dated 2 December 2002, and the Order 
of the Ministry of Transport of Ukraine "O n the Approval of Tariffs on Transportation of 
Passengers, Luggage and Cargo by Railway Transport in Domestic Communication," 
No. 103, dated 19 February 2001. 
Tariffs on transportation of 
passengers and luggage by buses 
on inter-city and inter-oblast 
routes Establishment of 
tariff caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Order of the Mi nistry of Transport of Ukraine "On the 
Approval of Tariffs on Transportation of Passeng ers and Luggage by Buses of Inter-City and 
Inter-Oblast Routs," No. 380, dated 22 July 1999. 
Air-navigation fees for air-navigation services to aircraft in 
the airspace of Ukraine Approval of fee 
rates State Aviation Service, in Agreement 
with the Ministry of Economy of 
Ukraine The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Order of the Mi nistry of Transport of Ukraine "On the 
Approval of Fee Rates on Air-Navigation Services  of Aircraft in the Airspace of Ukraine," 
No. 145, dated 22 April 1997. 
Airport fees for servicing aircraft 
and passengers in airports of 
Ukraine (landing and take-off of 
an aircraft, servicing of 
passengers in an airport, stay of 
an aircraft over the designated 
time and ensuring aviation 
security) Approval of fee 
rates State Aviation Service, in Agreement 
with the Ministry of Economy of 
Ukraine The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and 18 orders of the Mini stry of Transport of Ukraine (as to each 
airport separately).  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 210 Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative Acts 
Tariffs for services related to 
payment and delivery of 
pensions and pecuniary aid to 
population, which are paid from 
the funds of the Pension Fund of 
Ukraine Establishment of 
tariffs Ministry of Transport and 
Communication of Ukraine, 
in Agreement with the Ministry of 
Economy of Ukraine and Pensions 
Fund of Ukraine The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Order of State Committee for Communications of Ukraine 
"On the Approval of Tariffs Caps on the Basi c Services of Telecommunication and Tariffs on 
Payment of State Pensions and Pecuni ary Aid," No. 120, dated 7 June 2002. 
Tariffs for water delivery 
provided by Production 
Association 
"Ukrpromvodchormet" an 
Enterprise 
"Kryvbaspromvodpostachannya" Agreeing on the 
limit level of tariffs The Ministry of Industrial Policy of 
Ukraine in Agreement with the Kyiv 
and Sevastopol City State 
Administrations The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Order of the Mi nistry of Industrial Policy of Ukraine "On 
Improvement of Tariff Regulations on Serv ices on Water Delivery," No. 225, dated 
29 June 1999. 
Payment cap for residence in student hostels Establishment of 
payment cap The Ministry of Education and 
Science of Ukraine, the Ministry of 
Health Protection of Ukraine and 
other ministries and central 
authorities of the executive power 
under competence of which there are 
teaching and educational institutions, in Agreement with the Ministry of 
Finance of Ukraine The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Order of the Mini stry of Education and Science of Ukraine, 
the Ministry of Health Protection of Ukraine and the Ministry of Finance of Ukraine "On 
Establishment of Payment Cap for Residence in  [Student] Hostels," No. 453/362/260, dated 
21 December 1998. 
Payment caps for residence in 
hostels of the system of the 
Ministry of Interior of Ukraine Establishment of 
payment cap The Ministry of Interior of Ukraine 
in Agreement with the Ministry of 
Finance of Ukraine The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996. 
Tariffs for transportation of 
natural gas, oil, oil products, 
ammonia and ethylene 
substances supplied to 
consumers of Ukraine by trunk 
pipelines Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and Resolutions of the NCRE "On Tariffs on Transportation of Oil 
by Trunk Pipelines through the Territory of Ukraine," No. 1092, dated 26 August 1999, "On 
the Approval of Tariffs on Transportation an d Supply of the Natural Gas," No. 73, dated 
29 January 2001, "On Tariff on Transportation of  Ammonia of the Russian Origin through the 
Territory of Ukraine by a Trunk Pipeline," No. 1285, dated 28 December 2000, "On Tariff on 
Transit and Transportation of Liquid Amm onia by a Trunk Ammonia Pipeline," No. 252, 
dated 23 January 2001, and "On Tariffs on Tr ansportation of Liquid Ammonia by Trunk 
Pipelines," No. 1067, dated 27 September 2002. 
Tariffs for storage of natural gas Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Resolution of th e NCRE "On Tariffs on Storing, Pumping-
in and Extracting of the Natura l Gas by Subsidiary Enterprise  "Ukrtransgas," No. 447, dated 
27 April 2000.  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 211Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative Acts 
Tariffs for transportation of 
natural gas by distributive 
networks and supply of natural 
gas Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and Resolutions of the NCRE on the approval of tariffs on 
transportation of the natural gas by distri butive pipelines for regional enterprises. 
Tariffs for services provided to 
foreign citizens who are users of 
hunting grounds Establishment of 
tariff caps Derzhkomlisgosp in Agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Order of State Committee for Forestry of Ukraine "On the 
Approval of Price Caps on Hunt ing Trophies Obtained by Foreig n Citizens and Tariff Caps on 
Services Provided to such Citizens," No. 26, dated 28 February 2002. 
Prices of licenses for hunting 
wild hoofed hunting animals and 
bear Establishment of 
prices Derzhkomlisgosp in Agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and the Order of the Ministry of Forestry of Ukraine "On the 
Approval of Price of Hunting Licenses for Hunting in H unting Grounds of Ukraine for 
Citizens of Ukraine and Foreign C itizens," No. 85, dated 8 August 1996. 
Amount of payment for services 
provided to drunk persons by 
medical departments of sobriety 
attached to interior authorities Establishment of the 
amount of payment, 
price caps or 
profitability caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and normative documents of local authorities. 
Tariffs for services provided by the state-owned and communal 
medical and preventive 
institutions of health protection Establishment of 
prices and 
profitability cap or 
declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and normative documents of local authorities. 
Tariffs on inventory of real 
estate, legalization of ownership 
rights to real estate objects and 
registration of such rights Establishment of 
tariffs, tariff caps 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and normative documents of local authorities. 
Tariffs for transportation of passengers and price of tickets in 
city passenger vehicles, i.e. the 
underground, bus, tram and 
trolley bus (which works in an 
ordinary regime of traffic) Approval of tariffs 
and tariff caps or 
profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations, executive 
authorities of the L'viv and Kryviy 
Rig City Councils The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and normative documents of local authorities. 
Tariffs for transportation of 
passengers and luggage by 
passenger electric transport 
(trolley bus) in inter-city and 
suburban communication Establishment of 
tariff caps The Council of Ministers of the 
Autonomous Republic of Crimea The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and norm ative documents of the Council of Ministers of the 
Autonomous Republic of Crimea.  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 212 Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative Acts 
Tariffs for transportation of 
passengers and luggage by 
railway transport in suburban 
communication  Approval of tariff 
caps Departments of railways 
in Agreement with the Council of 
Ministers of the Autonomous 
Republic of Crimea, oblast, the Kyiv 
and Sevastopol City State 
Administrations The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996. 
Tariffs for transportation of 
passengers and luggage by motor 
transport (which works in an 
ordinary regime of traffic) in 
inter-city, within oblast and 
suburban communication Approval of tariff 
caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, the Order of the Ministry  of Transport of Ukraine "On the Approval 
of the Standard Forms of Tickets for Trip of  Passengers and Transportation of Luggage by 
Motor Transport and Tariffs Zones of Transportation of Passengers by Motor Transport in 
Suburban Routs," No. 278, dated 31 May 2000, and the Order of the Kyiv City Territorial-
Production Association of Motor Transport "On the Approval of Tariff Caps on 
Transportation of Passengers and Luggage in In ter-city within Oblast Routs," No. 75, dated 
11 July 2001. 
Payment caps for services 
provided by market places 
housing sellers of food and non-
food goods. Establishment of 
payment or payment 
caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishment of  Powers of the Executive Power Authorities 
and Executive Authorities of Ci ty Councils Regarding Price (Tariff) Regulations," No. 1548, 
dated 25 December 1996, and normative documents of local authorities.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 213 
 
 
  Table 8:  Calculation of Tariffs for the Supply of Electric Energy  
1.  Calculations of expected average purchasing price for the electric energy for the month in 
question for which the retail tariff is established are made in four stages, as below. 
1.1  Actual average purchasing price for the electric  energy determined within the month prior to 
the last month in question is calcula ted, subsidy corrections included: 
Цр-2ОРфакт * Ер-2ОРфакт +Цр-2Н* Ер-2Нфакт +∑Др 2 
---------------------------------------------------------------------- Цр-
2С3факт = Ер-2ОРфакт +Ер-2Нфакт  (UAH/Megawatt 
per year) 
  
Цр-2Орфакт  is a price paid by the licensee purchasing the electric energy for Wholesale Electric 
Energy Market in the month prior to the last month in question (according to the electric energy sales 
act), (UAH/Megawatt per year). 
Цр-2Н is the price for which the licensee has purchased the electric energy according to 
an Agreement directly from the producing company or the tariff for the electric energy supplied by an 
electric power station owned by the licensee in th e month prior to the last month in question 
(UAH/Megawatt per year). 
Др-2 is the total sum of subsidies granted for th e licensee and adopted by the National Committee for 
Regulation of Electric Energy Industry licensee in the month prior to the last month in question, 
UAH. 
Ер-2Орфакт  is the actual amount of the electric ener gy purchased by the licensee for Wholesale 
Electric Energy Market in the month prior to the last month in question (according to the electric energy sales act), (UAH/Megawatt per year). 
Ер-2Нфакт  is the actual amount of the electric energy purchased by the licensee directly from the 
producing company or the electric energy received by an electric power station owned by the licensee 
in the month prior to the last month in question (UAH/Megawatt per year). 
1.2  Expected average purchasing price for the el ectric energy for the month prior to the last 
month in question is calculated, subsidy corrections not included: 
Цр-2ОР* Ер-2ОР+Цр-2Н* Ер-2Н 
---------------------------------------------------------------------- Цр-2С3= 
Ер-2ОР+Ер2Н (UAH/Megawatt 
per year) 
  
Цр-2ОP is an expected wholesale market price in th e month prior to the last month in question 
(confirmed by National Committee fo r Regulation of Electric Energy Industry), (UAH/Megawatt per 
year). 
Цр-2Н is the price for which the licensee has purchased the electric energy according to 
an Agreement directly from the producing company or the tariff for the electric energy supplied by an 
electric power station owned by the licensee in th e month prior to the last month in question 
(UAH/Megawatt per year). 
Ер-2ОP is the expected amount of the electric energy purchased by the licensee for Wholesale 
Electric Energy Market in the month prior to the l ast month in question, Megawatt per year (according WT/ACC/SPEC/UKR/5/Rev.7 
Page 214  
 
  to expected balance of the electri c energy adopted by the Ministry of Fuel and Electric Energy and 
technical/business indices calculated as based upon this balance for the month concerned). 
Ер-2Н is the expected amount of the electric energy  purchases by the licensee directly from the 
producing company or the expected amount of the electric energy received by an electric power station owned by the licensee in the month prior to the last month in question, UAH/Megawatt per 
year (according to expected balance of the electri c energy adopted by the Ministry of Fuel and 
Electric Energy and technical/business indices calcu lated as based upon this balance for the month 
concerned). 
1.3   Deviation of the payment amount for the electric energy purchased is determined, i.e. 
Ср-2=(Цр-2С3факт -Цр2С3)*(Ер-2Орфакт +Ер2Нфакт )+Ср-2кор (UAH), 
Цр-2С3факт  is the actual average purchase price for the electric power determined in the month prior 
to the last month in question is calculated, subs idy corrections included (calculated by the licensee), 
UAH/Megawatt per year. 
Цр-2С3 is the expected average purchasing price for the electric energy for the month prior to the last 
month in question, corrections for payment amo unt deviations not included (calculated by the 
licensee), UAH/Megawatt per year. 
Ер-2ОP факт  is the actual amount of the electric ener gy purchased by the licensee for Wholesale 
Electric Energy Market in the month prior to the l ast month in question, Megawatt per year (according 
to the electric energy sales Agreement). 
Ер-2Нфакт  is the actual amount of the electric energy purchases by the licensee directly from the 
producing company or the electric energy receive d by the licensee from the electric power station 
owned by him in the month prior to the last mont h in question, UAH/Megawatt per year (according to 
the electric energy sales Agreement). 
Ср-2кор – cost of the corrections made for the sta ndard technology expenses of the electric energy 
determined in compliance with the "Temporary Enactment for Procedures of Submission, Determination and Adoption of Economic Rates Of Standard Technologic Expenses of Electric 
Energy for Licensees Transferring Electric Energy by Local Electric Power Networks" adopted by the 
decree of the National Committee for Regula tion of Electric Energy Industry dated 
30 November 2001, No 1179. 
No DCp-2 кор is calculated for the licensees, for which the tariffs for transfer of the electric energy 
and the retail tariffs are calculated according to  the Decree issued by the National Committee for 
Regulation of Electric Energy Industry dated 10.042001 No 348 concerning definition of the expected 
purchasing price for the electric energy for a month in question coming next after that reported. 
1.4  The expected average purchasing price for th e electric energy for a month in question for 
which the retail tariffs are established shall be calculated, i.e. 
Цр-ОР* Ер-ОР+ЦрН * ЕрН +Ср-2 
---------------------------------------------------------------------- ЦрС 3= 
ЕрОР +ЕрН  (UAH/Megawatt 
per year) 
 
ЦрО P is an expected wholesale market price in a month in question (confirmed by the National 
Committee for Regulation of Electric Energy Industry), (UAH/Megawatt per year).  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 215 
 
 
  ЦрН  is the price for which the licensee has purchase d the electric energy according to an Agreement 
directly from the producing company or the tariff for the electric energy supplied by an electric power 
station of the licensee in the month in question (UAH/Megawatt per year). 
ЕрОP is the expected amount of the electric ener gy purchases by the licensee at the Wholesale 
Electric Energy Market in the month in question, Megawatt per year (according to expected balance 
of the electric energy adopted by the Ministry of Fuel and Electric Energy and technical/business 
indices calculated as based upon this balance for the month concerned). 
ЕрН is the expected amount of the electric en ergy purchases by the licensee directly from the 
producing company or the expected amount of the electric energy received by an electric power station owned by the licensee in the month in question, UAH/Megawatt per year (according to 
expected balance of the electric energy adopted by the Ministry of Fuel and Electric Energy and 
technical/business indices calculated as based upon this balance for the month concerned). 
DCP-2 are deviations of the amount paid off fo r the electric energy purchased, UAH (calculated by 
the licensee). 
2.  Calculation of the retail tariff for the elect ric energy consumed is to be made using the 
formulae: 
Црс3 
------------------------------- Tij = 
П (1-kl) (=) + TjM + Ti П 
  
i = a group of a user in compliance with standa rd procedures (methods) adopted by the National 
Committee for Regulation of Electric Energy Industry; 
j = a class of a user in compliance with standa rd procedures (methods) adopted by the National 
Committee for Regulation of Electric Energy Industry; 
l = classes of voltages in the networks that tran sferred the electric energy up to the end user; 
Црс3 = expected average purchasing price for the el ectric energy for a month in question (p) for 
which the retail tariffs for the electric energy are established, UAH/Megawatt per year (to be calculated by the licensee as based upon the methods described in the paragraph 1). 
kl = economic coefficient of the standard technologic spending of the electric energy at the first class 
of voltage.  To be determined as a ratio of the sta ndard technologic spending of the electric energy at 
corresponding classes of the voltage to the electri c energy amounts transferred to the local power 
networks with the correspondent class of voltage for tr ansfer for the users at the territory of licensed 
activities within a period concerned. 
TjM = the tariff for the electric energy transfer  by the local power supply networks, UAH/Megawatt 
per year (confirmed by the National Committee for Regulation of Electric Energy Industry; 
TiП = the tariff for the electric energy supply, UAH/ Megawatt per year, to ensure coverage of the 
licensee expenses for delivery of the electric energy to the users. WT/ACC/SPEC/UKR/5/Rev.7 
Page 216  
 
  Example of calculation of retail tariff for electric energy
 
Data Unit July August 
Expected wholesale market price UAH/Megawatt per year 99.5 100.0 
Actual price of electric power 
purchases at wholesale power market UAH/Megawatt per year 78.15  
Subsidy amount UAH 3,514,647 4,271,296 
Amounts of electric energy 
purchases at wholesale power market Megawatt per year 216,180 - 
(expected) 
217,292 - (actual) 246,990 - 
(expected) 
Tariff for electric energy supplied by 
electric power station directly to 
licensee delivering electric energy 
under regulated tariffs UAH/Megawatt per year 24.7 24.7 
Amounts of electric energy 
purchases from electric power 
station Megawatt per year 690 - (expected) 
720 - (actual) 594 - (expected) 
Economic coefficient of standard 
technology spending of electric 
power     
1st class % 7.41 7.19 
2nd class % 13.02 12.85 
Tariff for electric energy tran sfer by local power networks 
1st class UAH/Megawatt per year 5.55 5.55 
2nd class UAH/Megawatt per year 29.06 29.06 
Tariff for supply of electric power 
1st group UAH/Megawatt per year 2.15 2.15 
  
The example of the calculation was given on the assu mption that the licensee was not concerned with 
licence fees of the users. 
Calculation of actual average purchasing price fo r July corrected with regard to subsidies. 
78.15x217292+24.7x720+3514647 
------------------------------------------------------------ Цр-2С3факт  
= 217292+720 UAH 94.09/ 
Megawatt per year 
  
Calculation of expected average purchasing price for July not corrected with regard to amount of 
payment deviation. 
99.5x216180+24.7x690 
------------------------------------------------------------ Цр-2С3 = 
216180+690 UAH 99.26/ 
Megawatt per year 
  
Calculation of payment deviation in July. 
∆Cp-2=(94.09-99.26)x(217,2 92+720)=-UAH 1,127,122.04  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 217 
 
 
  Calculation of average purchase price for August. 
100x246990+24.7x594-1127122.04 
------------------------------------------------------------ Цр-С3 = 
246990+594 UAH 95.27/ 
Megawatt per year 
  
Calculation of retail tariffs for August. 
Tariff for users of the 1st class, 1st group. T11 = 95.27 + 5.55+2.15=UAH 110.4/Megawatt per year 1-0.0719 Tariff for users of the 2nd class, 1st group. T12 = 95.27 + 29.06+2.15=UAH 149.0/Megawa tt per year (1-0.0719)x(1-0.1285) WT/ACC/SPEC/UKR/5/Rev.7 
Page 218  
 
  Table 9(a):  Responsibilities of bodies of the executiv e power in the area of execution of trade policy 
in Ukraine  
The Cabinet of Ministers  
− Undertakes measures aimed to implement foreign trade policy of Ukraine pursuant to the laws 
of Ukraine; 
− Coordinates activities of Ukrainian trade missions in foreign states; 
− Passes regulatory rules on issues of foreign ec onomic activity as and when contemplated by 
the laws of Ukraine; and 
− Conducts negotiations and concl udes inter-government Agreements of Ukraine on issues of 
foreign economic activity as and when contemplated by Ukrainian laws on international Agreements and treaties of Ukrain e, ensures that international Agreements and 
treaties of Ukraine on issues of foreign economic activity are implemented by all governmental bodies subordinated to the Cabinet of  Ministers of Ukraine, and involves other 
entities engaged in foreign economic activity into implementing such 
international Agreements and treaties on a contractual basis. 
 The National Bank 
 
− Provides saving and use of gold and foreign exchange reserve of Ukraine and other State 
valuables that ensure  Ukraine's solvency; 
− Represents interests of Ukraine in relations with  central banks and other financial and credit 
institutions and concludes resp ective inter-bank Agreements; 
− Regulates the exchange rate of the Ukrainian national currency against currencies of other 
countries; and 
− Keeps records of, and makes settlements in r espect of, extended and received State credits 
and loans, carries out operations with centr alized foreign exchange resources that are 
allocated out of the State Foreign Exchange Fund of Ukraine into the disposal of the National 
Bank of Ukraine. 
 
The Ministry of Economy  
− Ensures the pursuit of single foreign economi c policy when entities engaged in foreign 
economic activity enter external markets, coordinates their foreign economic activity, including pursuant to international Agre ements and treaties of Ukraine; and 
− Provides control of all entities engaged in fo reign economic activity to comply with and 
observe effective Ukrainian law and terms and conditions of international Agreements of 
Ukraine. 
 
The State Customs Service 
 
− Carries out customs control in Ukraine accord ing to the effective laws of Ukraine. 
 The Antimonopoly Committee 
 
− Provides control of entities engaged in foreign economic activity to comply with and observe 
laws on protection of economic competition. 
  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 219 
 
 
  The Intergovernmental Commission on International Trade  
− Passes decisions on violations and decisions on  carrying out anti-dumping, countervailing or 
special investigations and on applying anti- dumping, countervailing or special measures, 
respectively.  
 
Source: Article 9, Law "On Foreign Economic Activities" . WT/ACC/SPEC/UKR/5/Rev.7 
Page 220  
 
  Table 9(b): Local authorities that supervise border trade and coastal commerce
 
 
- Regional Custom-house and Custom-house 
- subordinated to the State Customs Service; 
- Territorial bodies of the state department of ve terinarian medicine subordinated to the State 
Department of Veterinarian Medicine  
- under the central body of executive power  on the matters of agrarian policy – 
Ministry of Agrarian Policy; 
- State Sanitary-Epidemiological Service in region, cities subordinated to the State Sanitary-
Epidemiological Service of Ukraine  
- under the central body of executive power in s phere of health protection – Ministry of 
Health Protection; 
- State inspections on Pland Quarantine of Auto nomous Republic of Crimea, regions and the 
Cities of Kyiv and Sevastopol, plant quarantin e points in rayons, river and sea ports, at 
railway stations, airports, mail service enterpri ses, highways, bus-stations, entry points at the 
state border of Ukraine, territorial and regiona l quarantine laboratories are subordinated to the 
Chief State Inspection on Plan t Quarantine of Ukraine  
- under the central body of executive power on agrarian policy - Ministry of 
Agriculture of Ukraine; and  
- Territorial bodies of the Central body of executive power on the matters of technical 
regulation and consumer's policy  
- subordinated to the central body of execu tive power on the matters of  technical 
regulation and consumer's policy –  Stat e Committee of Ukraine for Technical 
Regulation and Consumer Polic y (Derzhspozhyvstandart). 
  
  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 221 
 
 
  Table 10(a):  Goods, the import or export of which requires an activity licence  
HS Product Licensing Body Eligibility Timeframe for 
Obtaining 
Licence/ Cost of 
Licence Measure 
Description/WTO 
Justification 
Within 10 working days 8523, 8524 
 Laser-readable discs; 
matrixes.  Ministry of 
Economy  All agents of 
economic 
activity  UAH 340 GATT 
Article XX (d) 
Within 10 working days  List approved by Resolution of 
the Cabinet of 
Ministers 
No. 932 of 
5 July 2002  Holographic 
protection elements  Security Service of 
Ukraine  All agents of 
economic 
activity  UAH 340 GATT 
Article XX (d) 
Within 9 
working days  3001-3006 Narcotics, 
psychotropic 
substances and 
precursors  State Department 
for Supervision 
over Quality, 
Safety and 
Production of 
Medicines and 
Articles for 
medical Use  Note1 
UAH 340 GATT 
Article XX (b) 
Within 10 working days  List approved by Resolution of 
the Cabinet of 
Ministers 756 of 
04 July 2001
2 Cryptosystems and 
means for crypto-
graphic protection  Security Service of 
Ukraine  All agents of 
economic 
activity UAH 340 GATT 
Article XX (d) 
 
                                                      
1 According to the Law "On Turnover of Narcotic s, Psychotropic Substances, Their Analogs and 
Precursors" No. 60/95-VR of 15 February 1995 the activity, connected with the turnover of narcotics, 
psychotropic substances (with exception of some psychotropic substances and the precursors defined in this 
Law) is conducted by enterprises of the state and municipal form of property which have licenses for certain 
types of activity such as cultivation, development, production, storage, distribution, transportation, sending, purchase, selling, import, export, use and destruction of  narcotics, psychotropic substances, their analogs and 
precursors. 
It is indeed the case, when the state and municipal enterprises are eligible to apply for activity licence 
(Article 6 Law No. 60/95-VR) and cer tificate for import or export of narcotics, psychotropic substances and 
precursors (art. 12 Law No. 60/95- VR).  A certificate (separate permit) to import or export narcotics, 
psychotropic substances and precursors is being issued  by the Committee on Narcotics Control attached to the 
Ministry of Health Protection upon approval with the Security Service of Ukraine. 
2 Development of hardware, hardware and software means for cryptographic pr otection of information 
and cryptosystems. 
 Development of software means for cryptographic protection of information and cryptosystems. 
Production of hardware, hardware and software mean s for cryptographic protection of information and 
cryptosystems. 
 Production of software means for cryptographic protection of information and cryptosystems.  
 Production and operation of means for cryptographic protection of information and cryptosystems.   Certification tests and exert examination of cryptosystems and means for crypto-graphic protection of 
information. 
 Thematic research of means for cryptographic protection of information and cryptosystems. 
 Provision of services in the area of cryptographic protection of information. 
 Importation and exportation of means for cryptographic protection of information and cryptosystems.  
 Trading in means for cryptographic prot ection of information and cryptosystems. WT/ACC/SPEC/UKR/5/Rev.7 
Page 222  
 
  Other goods-related activities subject to licensing according to 
 
Article 9 of the Law "On Licensing of  Certain Types of Economic Activity"  
No. 1775-III of 1 June 2000, as amended:  
1. Minerals exploration activity; 
2. Production and service of arms and ammunition ther eto, cold steel arms , pneumatic arms of 
caliber exceeding 4.5 millimetres and bullet ai rspeed over 100 meters per second, sales of 
arms and ammunition thereto, cold arms, pneum atic arms of caliber over 4.5 millimetres and 
bullet airspeed over 100 meters per second; 
3. Production of explosives (under the list, establishe d by the Cabinet of Ministers of Ukraine); 
4. Production of extra-dangerous chemical agents (according to the list, established by the 
Cabinet of Ministers of Ukraine); 
5. Uranium ore mining; 
6. Extraction of precious metals and stones, organogenic jewels and semiprecious stones; 
7. Production of precious metals and stones, or ganogenic jewels and semiprecious stones; 
8. Manufacture of products of precious metals and precious stones, organogenic jewels and 
semiprecious stones and trade in precious metals and stones, or ganogenic jewels and 
semiprecious stones; 
9. Production of medicines, wholesale and retail trade in medical products; 
10. Production of veterinary medications, wholesale and retail trade in veterinary medications; 
11. Production of pesticides and agricultural chemical s, wholesale and retail trade in pesticides 
and agricultural chemicals; 
12. Production of special-purpose devices, loaded w ith lachrymatory and irritating substances, 
devices of individual protection or offensive defensive; 
13. Designing and production of special-purpose techni cal appliances for taking information from 
communication channels, other devices for a private obtaining of information, trade in special-purpose technical appliances for taki ng information from communication channels 
and other devices for a private obtaining of information; 
14. Development, production, utili zation, operation, certification testing, subject research, 
expertise, importation and exportation of cr yptosystems and means of cryptographic 
protection of information, providing services in  the sphere of cryptographic protection of 
information, trade in cryptosystems and means of cryptographic protection of information; 
15. Designing, production, introduction, certifica tion testing, importation and exportation of 
holographic protection of elements; 
16. Manufacture of forms of securities and documents of obligatory accounting; 
17. Transportation of oil and petroleum products by a trunk pipeline, transportation of natural gas 
and oil gas by trunk pipelines and its distribution; 
18. Development, production, preparation, stor age, transportation, purchase, carriage, 
importation, exportation and liquidation of dr ugs and psychotropics and their precursors; 
19. Cultivation and utilization of plants, cont aining drugs, for the industrial purposes; 
20. 
Storing, processing, and metallurgical treatment  of scrap ferrous and non-ferrous metals; 
21. Collection, primary processing of wastes and scr ap of non-ferrous metals and precious stones, 
organogenic jewels and semiprecious stones; 
22. Collection and storage of certain kinds of wast es as secondary raw materials (under the lists, 
established by the Cabinet of Ministers of Ukraine); 
23. Production of discs for laser reading systems; 
24. Exports and imports of equipment and discs for laser reading systems; and 
25. Production of perfumes and cosmetics with the use of ethyl alcohol.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 223 
 
 
  Table 10(b):  Goods, the import or export of which requires a  
licence on the right to import and export  
HS Product Licensing 
Body Eligibility Cost of 
Licence Measure 
Description/WTO 
Justification 
2207, 
2208 202900, 
2208 208900 Ethyl alcohol, cognac spirits, 
fruit spirits  Ministry of 
Economy  Only designated 
state enterprises  UAH 780 GATT 
Article XX (b 
and d) 
2204, 2205, 
2206, 
2208 Alcoholic beverages: Products 
obtained by alcoholic 
fermentation of materials 
containing sugar or produced 
on the basis of food alcohol 
with an ethyl alcohol content 
higher than 1.2 per cent of 
volumetric units.   Ministry of 
Economy  All agents of 
economic 
activity UAH 780 GATT 
Article XX (b 
and d) 
2402, 2403  Tobacco products: Cigarettes, 
cigarettes with a cardboard 
holder, cigars, cigarillos and 
also pipe tobacco, snuff, 
chewing tobacco and other 
products from tobacco or its 
substitutes, which influence the physiology of a person while 
consuming them.   Ministry of 
Economy  All agents of 
economic 
activity  UAH 780 GATT 
Article XX (b 
and d) WT/ACC/SPEC/UKR/5/Rev.7 
Page 224  
 
  Table 10(c):  Licensing in Ukraine (Services-related Activities)
 
1. Design, production, introduction,  servicing and research of efficiency of systems and devices 
of technical protection of information, providing  services in the sphere of technical protection 
of information; 
2. Supply of natural gas at contro lled and non-controlled tariffs; 
3. Storage of natural gas in the amounts, exceedi ng the rate, specified by terms of licensing; 
4. Centralized water supply and draining; 
5. Design, testing, production, operation of carri er rockets, space vehicles and their component 
parts, earth space infrastructure and its component s, equipment, which is a constituent part of 
a space segment of satellite systems; 
6. Disinfection, disinsection and deratization works; 
7. Medical practice; 
8. Treatment of donor blood and its com ponents, making medications thereof; 
9. Veterinary practice; 
10. Organization and maintenance of totalizators, gambling houses, issuance and arranging of 
lotteries; 
11. Building activity (exploration and projecting wo rks for the purpose of construction, erection 
of bearing and filler structures, construction and assemblage of engineering and transport 
networks); 
12. Providing services in conveyance of passengers and cargoes by air transport; 
13. Providing services in conveyance of passengers and cargoes by river and sea transport; 
14. Providing services in conveyance of passengers a nd cargoes by motor transport of public use 
(except services in conveyance of passengers and their luggage by taxi); 
15. Providing services in conveyance of passengers and their luggage by taxi; 
16. Providing services in conveyance of passengers and cargoes by railway transport; 
17. Operations in the area of treatment of dangerous waste products; 
18. Design, assemblage, technical maintenance of me ans of fire protection and heating systems, 
evaluation of fire-prevention situation within the objects; 
19. Testing of fire safety of substances, materials, building structures, wares and equipment, as 
well as assessment of conformity of fire engi neering, fire-engineering equipment and fire-
protection products with the established norms; 
20. Providing services in guarding of state a nd other property, guarding of citizens; 
21. Performing topography-and-geodesic and cartographic works; 
22. Execution of aviation and chemical works; 
23. Sending of postal orders, non-registered and re gistered letters, post cards, postal packages and 
parcels under 30 kilograms; 
24. Providing services in the sphere of radio communication (with the use of radio frequencies); 
25. Providing services in telecommunication (except departmental objects); 
26. Technical servicing of television, radio and wi re broadcasting networks within the framework 
of industrial operation; 
27. Arrangement of foreign, home and intern ational tourism; arranging of excursions; 
28. Recreational and sports activity; 
29. arranging and conducting of trainings of  sports professionals and amateurs; 
30. training of sportsmen for participation in co mpetitions in various sports, recognized in 
Ukraine; 
31. Activities of arbitration directors (adminis trators of property, sanitation managers, 
liquidators); 
32. Mediation in employment abroad; 
33. Professional activity in the equity market; 
34. Fulfilment of land planning and land appraisal works;  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 225 
 
 
  35. Design, construction of new and reconstructi on of the existing reclamation systems and 
individual objects of engineering infrastructure; 
36. Activity related to the industrial fishing at i ndustrial areas of water bodies of fish industries, 
except inner water bodies (ponds) of fish industries; and 
37. mediation activity of a customs broker and customs carrier. 
Source: Article 9 of the Law "On Licensing of Certain Types of Economic Activity" No. 1775-III of 
1 June 2000, as amended. 
 WT/ACC/SPEC/UKR/5/Rev.7 
Page 226  
 
  Table 10(d): Documentation requirements for State registration of a legal entity 
 
  For the purposes of the state registration of a legal entity the founder (founders) or 
his/her/their authorized persons shall personally f ile to the State Registrar (send through registered 
mail with enclosure description) the following documents: 
(i) Filled out registration card for completion of the State registration of a legal entity; a 
counterpart of the original or a notarized copy of the decision of the founders or their authorized body on incorporation of a lega l entity in cases, provided by legislation; two 
counterparts of incorporation documents; a nd a document, confirming payment of the 
registration fee for the State registration of a legal entity. [These are the only documents 
required in order for a non-resident foreign natu ral or legal person to become a declarant.]  
(ii) Where there was reservation of the name of a legal entity, in addition to the documents listed 
in (i), an effective certificate of the Unified State Registry on reservation of the name of a legal entity shall also be filed. [This requi rement does not apply to non-resident foreign 
persons seeking to be a declarant.] 
(iii) In case of the State registration of a legal entity that has a statutory requirement to form a 
charter fund (charter or share capital), in additi on to the documents listed in (i), the document 
confirming payment of a contribution (contribut ions) by the founder (founders) to the charter 
fund (charter or share capital) of a legal entity in  the size, provided by the effective legislation 
is filed. [This requirement does not apply to  non-resident foreign persons seeking to be a 
declarant.] 
(iv) In the event of the State registration of a public joint-stock company, in addition to the 
documents listed in (i), a stock subscriptio n report, certified by the State Commission for 
Securities and Stock Market of Ukraine is f iled. [This requirement does not apply to non-
resident foreign persons seeking to be a declarant.] 
(v) In the event of the State registration of a farm , in addition to the documents listed in (i), a 
copy of the State Act on the Founder’s Land Title or a copy of the State Act on the Right of 
Permanent Use of Land by the Founder, or a not arized copy of the agreement on the right to 
use land by the founder, specifically on lease terms.  
(vi) In the event of the State registration of a legal entity, whose founder (founders) is a foreign 
legal entity, in addition to documents listed in  (i), a document confirming registration of the 
foreign legal entity in its country of residence, specifically, an extract from the trade, banking 
or judicial registry.  
The State Registrar may not demand additiona l documents for the purpose of the State 
registration of a legal entity.  
Where documents for the State registration of a legal entity are filed by a founder of a legal 
entity, his/her passport shall be additiona lly produced to the State Registrar.  
Where documents for the State registration of a legal entity are filed by a person authorized 
by the founder (founders) of a legal entity, his/ her passport and the document certifying his/her 
powers shall be additionally produced to the State Registrar.  
Documents filed for the State registration of a legal entity, shall be accepted by the list of 
contents, a copy of which on the da y of documents receipt shall be delivered (sent by registered mail) 
to the founder or his/her authorized person with  the note on the date of documents receipt.  
The date of receipt of the documents for the State registration of a legal entity shall be 
recorded in the registration book.   WT/ACC/SPEC/UKR/5/Rev.7 
 Page 227 
 
 
  The State registrar shall have the right to leav e without consideration the documents filed for 
the state registration of a legal entity, providing:  
- documents were filed at a wrong place of the state registration;  
- the state registrar received a court judgment prohibiting registration;  - documents are filed not in full;  
- documents are filed by a not duly authorized person.  
The State Registrar shall no later than on the next day of documents receipt notify (send by 
registered mail with the description of enclosure)  the founder or his/her authorized person about 
leaving the documents filed for the State registration without consideration with specification of the grounds thereof and return the document filed for the State registration of a legal entity and left 
without consideration, according to the list of contents.  
Leaving the documents, filed for the State regist ration of a legal entity, without consideration, 
shall not impede the founder or his/her authorized  person from further applying to the State Registrar 
under the general procedure upon elimination of th e reasons that left the documents without 
consideration. 
 
Source: Law "On State Registration of Legal Entities and Natural Persons Engaged in Entrepreneurial Activity" 
of 15 May 2003. WT/ACC/SPEC/UKR/5/Rev.7 
Page 228  
 
  Table 10(e):  Documentation requirements for obtaining an activity licence
 
The application must contain the following information: - name; 
- location; 
- banking details and identifica tion code – for a legal entity; 
- surname, name, patronymic and p assport details (series, number, issuing authority, date of 
issuance and residence), and identification number of a physical person who is the payer of taxes and other mandatory  payments – for  a physical person; 
- type of business activity for which an a pplicant intends to obtain a licence; and 
- copy of the certificate of state registration of th e agent of entrepreneurial activity or copy of 
the certificate on its inclusion into the Unified State Register of Enterprises and Organizations 
of Ukraine certified by a notary or by the authority which issued the original document. 
Documentation required to obtain a license to development, manufacturing, use, operation, 
certification testing, subject studies, expert examination, importation, exportation of cryptosystems 
and means of cryptographic information security , providing services in the area of cryptographic 
information security (other than services of electroni c digital signature), trade in cryptosystems and 
cryptographic information security:  
− duly certified extract of statutory documents as to performing an appropr iate type of business 
(in case of a legal equity);  
− duly certified copies of documents confirming the degree of education and qualification, 
required for performing an appr opriate type of business ; 
− data signed and sealed by the applicant – a business entity, confirming availability of the 
material and technical base, required for pe rforming an appropriate type of business 
(production, testing equipment, measuring and control devices, computing machinery, 
information and communication systems (complexes), licensed software); 
− duly certified copies of documents, confir ming compliance of premises, computing 
machinery, information and telecommunicati on systems (complexes), required for performing 
an appropriate type of business with the requirements of regulatory documents on 
cryptographic and/or technical informa tion security (in case of performing a business 
associated with state secret or confidential  information – property of the state);  
− data signed and sealed by the applicant – a bus iness entity, on availability of the required 
legal acts on standardization, as well as inte rnal policies and instructions regulating 
performing an appropriate type of business;  
− duly certified copy of a document confirming ow nership right of a business entity or its lease 
of office, production premises, where an appropr iate type of business is to be performed;  
− duly certified copy of a license to engage in a business associated with  state secret (where 
necessary);  
− data signed and sealed by the applicant – a business entity, on availability of approved 
methodology of certification testing, subject  studies and expert examination (in case of 
applying for engagement in an appropriate type of business);  
− data signed and sealed by the applicant – a bus iness entity, on tasks, programs and orders of 
government authorities, associated with cryptographic information security, for 
implementation whereof the applicant is to be  involved (for performing a business, associated 
with state secret or confidential information – property of the state).  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 229 
 
 
  Documentation required to obtain a licence to impo rt and export alcoholic beverages and tobacco 
products: 
- an application form to obtain a licence to import and export ethyl, cognac and fruit spirits, 
distilled grape ethyl spirits, distilled fruit ethy l spirits, alcoholic beverages and tobacco goods; 
- a copy of the certificate on state registration of  the agent of entrepreneurial activity, certified 
by a notary or by the authority which issued the original document; and 
- a copy of the document which confirms the sp ecial authorities granted by the Cabinet of 
Ministers of Ukraine to the state-owned ente rprise or organization to carry out import and 
export of ethyl, cognac and fruit spirits, distilled grape ethyl spirits and distilled fruit ethyl spirits, certified by the head's signature and stamped with a company's seal (in case of 
submission of the documents for receipt of a licence to carry out the given operations). 
Information required for an activity licence to import and export optical media equipment and discs: 
Application including the following information: - name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and p assport details (series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- contact telephone number; 
- organizational and legal form; 
- identification code for a legal entity (ide ntification number for a physical person); 
- banking details; 
- type of activity (export or import, optical media equipment or discs); 
- location of effectuation of the activity; and 
- obligations concerning the fulfilmen t of licensing terms and conditions. 
Required documentation attached  to the application form: 
- copy of the certificate on state registration of the agent of entrepreneurial activity or copy of 
the certificate on its inclusion into the Unified State Register of Enterprises and Organizations 
of Ukraine certified by a notary or by the authority which issued the original document; 
- list of the management of an agent of entrep reneurial activity (its head, deputy heads and 
chief accountant), including their surnames, na mes and patronymics, positions and office 
telephone numbers signed by the head and duly st amped, as well as the reference concerning 
owners, signed by the head of a company and duly stamped; 
- duly certified copies of the founding documents (for a legal entity); 
- duly certified copies of the documents which c onfirm ownership rights or lease of storage 
facilities; 
- duly certified copies of the documents which conf irm the information on the premises where 
wholesale and/or retail trade in optical media discs (for a licence to import discs) shall take place; 
- information on availability of optical media di sc remainders as of 21 April 2002 (for export 
and import of optical media discs) – in case of such availability; and 
- list of main components for specialized equipm ent for production of optical media systems, 
export or import of which are subject to licensing pursuant to laws (for licenses on export and 
import of equipment).   WT/ACC/SPEC/UKR/5/Rev.7 
Page 230  
 
  Requirements for obtaining a licence for the producti on, wholesale and retail trade in pesticides and 
agro-chemicals:   
Application containing the following: 
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and p assport details (series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- identification code for a legal entity (ide ntification number for a physical person); 
- type of activity; 
- location of effectuation of the activity; 
- obligations concerning the fulfilment of licensing terms and conditions; and 
- a copy of the certificate of state registration of the agent of entrepreneurial activity or copy of 
the certificate of its inclusion into the Unified State Register of Enterprises and Organizations 
of Ukraine certified by a notary or by the author ity which issued the original must be attached 
to the application form.   
In order to produce pesticides and agro-che micals, business agent must posses the following 
documentation: 
- normative documents of standardization (GOST [Sta te Standards of the former Soviet Union, 
which still apply in Ukraine], TU [Technical Te rms and Conditions], D STU [State Standards 
of Ukraine]) for production of  goods of the given quality; 
- technological regulations; 
- positive conclusions of sanitary and epidemiological service; 
- permit to commence work; 
- permit to produce testing groups of domes tic pesticides and agro-chemicals; and 
- rules, drafted and approved by business agent on the basis of the approved technological 
regulations. 
In order to carry out business activities on wholesale a nd retail trade in pesticides and agro-chemicals, 
a business agent must posses the following: 
- storing facilities for storage of pesticides and agro-chemicals.  Such storing facilities must 
meet sanitary and hygienic requirements and safety engineering rules, as well as to have 
sanitary passports; 
- quality certificates for pesticides and agro-chemicals; 
- regulations to carry out trade operations; 
- rules on labour protection, production sanitation and fire safety; 
- duties regulation; and 
- positive conclusions of sanitary and epidemiological service. 
A business agent must sell pesticides and agro-c hemicals to the population in a small-packed form 
with mandatory instructions printed in Ukrainian concerning the safe use of such pesticides and agro-
chemicals.  Employees of business agents whose ac tivities relate to wholesale and retail trade in 
pesticides and agro-chemicals must have special e ducation and training, undergo retraining once per 
three years and medical examination, as well as ha ve a permit to work with the said pesticides and 
agro-chemicals, certificate and medical book.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 231 
 
 
  Documentation required to obtain a certificate to import/export narcotics, psychotropic substances and 
precursors:  
- application on a company's letterhead addressed to  the Head of the Committee, containing the 
following information: 
- purpose of importation; 
- complete names, exact addresses and telephone (telexes) numbers of the importer (consignee) 
and exporter; 
- international non-proprietary name of the imported produce, if such name is available, and/or 
the first name under which the said produce was issued, and/or the name under which it is 
manufactured in importing or exporting countries; 
- amount of narcotics, psychotropic substan ces and precursors subject to importation; 
- medical form of a narcotic, psyc hotropic substance and precursor; 
- name and amount of narcotics, psychotropic substances and precursors which are imported 
under a contract and included to the List of narc otics, psychotropic substances, their analogs 
and precursors that are subject to the special c ontrol pursuant to applicable laws of Ukraine 
(hereinafter "those included to th e list of controlled substances"); 
- name of the producer; 
- number of the contract for supply; 
- price (sum) of the contract for supply; 
- name and number of tare items – for narcoti cs, psychotropic substances and precursors in the 
form of substance used for production of medicines; 
- type of transport for supply; 
- delivery term for supply; 
- name of the crossing point at state border of Ukraine through which importation shall be 
made; 
- invoice, cargo declaration, cargo, customs and transportation documents which contain the 
information on the amount of narcotics, psychotropic substances and precursors; 
- a company's Charter certified by a notary; 
- a copy of the contract, according to which im portation of narcotics, psychotropic substances 
and precursors into Ukraine is e ffectuated, certified by a notary; 
- certificate of Medicines Registration Bureau of the Ministry of Health Protection of Ukraine 
on registration of medicines that are imported into Ukraine; 
- quality certificate of a narcotic or psychotropi c substance with indication of its serviceable 
life (quality passport of the producer is attached as to precursors); 
- obligations of the company on use of narcoti cs, psychotropic substances and precursors only 
for the declared purposes (import); and 
- a licensed copy for carrying out the given activity  in the field of turnover of narcotics, 
psychotropic substances and precursors, certified by a notary. 
Information required to obtain a licence for produc tion, wholesale and retail trade in medicines:  
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and p assport details (series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- identification code for a legal entity (ide ntification number for a physical person); 
- type of activity; 
- location of effectuation of the activity;  
- obligations concerning the fulfilment of licensing terms and conditions; and 
- a copy of the certificate of state registration of the agent of entrepreneurial activity or copy of 
the certificate of its inclusion into the Unified State Register of Enterprises and Organizations 
of Ukraine certified by a notary or by the authorit y which issued the original to be attached to 
the application form. WT/ACC/SPEC/UKR/5/Rev.7 
Page 232  
 
  Table 11:  Required payment for experti se, State registration and re-registration 
 
of pesticides and agrochemicals in Ukraine  
Amount of payment in UAH 
for Chemicals of foreign and 
domestic production No. Types of works 
registration expertise 
State registration of pesticides and agrochemicals (except for bio-chemicals and growth regulators)  
- for a period of 5 years  16,500 5,500 
- for a period of 2 years  6,600 5,500 1  
- for a period of 1 year  3,300 5,500 
State registration of chemicals for combating home insects and rodents  
- for a period of 5 years  8,250  2,750  
- for a period of 2 years  3,300  2,750  2  
- for a period of 1 year  1,650  2,750  
State registration of bio-chemic als and growth regulators  
- for a period of 5 years  5,500  2,750  
- for a period of 2 years  2,750  2,750  3  
- for a period of 1 year  1,375  2,750  
Change of period for state registra tion of pesticides and agrochemicals (except for bio-chemicals and growth 
regulators)  
- up to 5 years 13,200  1,650  4  
- for 1 year period 3,300  1,650  
Change of period for state registration of ch emicals for combating home insects and rodents  
- up to 5 years  6,050  1,650  5  
- for 1 year period  1,650  1,650  
Change of period for state registration of bio-chemicals and growth regulators 
- up to 5 years  4,125  1,650  6  
- for 1 year period  1,375  1,650  
State registration of previously registered chemicals  
1. Expansion of sphere of application up to 5 specimen or hazardous objects:  
- for a period of 5 years  2,750 1,650  
- for a period of 2 years  1,650 1,650  
- for a period of 1 year  1,100 1,650  
2. Expansion of sphere of applicatio n of a chemical up to more than fi ve specimen or hazardous objects:  
- for a period of 5 years  5,500  1,650  
- for a period of 2 years  2,750  1,650  
- for a period of 1 year  1,650  1,650  
3. Change of chemical's directions for use:  
- for a period of 5 years  3,300  1,650  
- for a period of 2 years  1,650  1,650  
- for a period of 1 year  1,100  1,650  
4. Change of chemical's expenditure norm:  
- for a period of 5 years  -  1,650  
- for a period of 2 years  -  1,650  
- for a period of 1 year  -  1,650  
5. Minor change in chemical's preparative form:  
- for a period of 5 years  -  1,650  
- for a period of 2 years  -  1,650  7  
- for a period of 1 year  -  1,650  
State re-registration of pesticides and agrochemicals (except for bio-chemicals and growth regulators)  
- for a period of 5 years  8,250  1,650  
- for a period of 2 years  3,300  1,650  8  
- for a period of 1 year  1,650  1,650  
State re-registration of chemicals for combating home insects and rodents 
- for a period of 5 years  4,125  1,650  
- for a period of 2 years  1,650  1,650  9  
- for a period of 1 year  825  1,650   WT/ACC/SPEC/UKR/5/Rev.7 
 Page 233 
 
 
  Amount of payment in UAH 
for Chemicals of foreign and 
domestic production No. Types of works 
registration expertise 
State re-registration of bio-ch emicals and growth regulators  
- for a period of 5 years  2,750  1,650  
- for a period of 2 years  1,650  1,650  10  
- for a period of 1 year  550  1,650  
 WT/ACC/SPEC/UKR/5/Rev.7 
Page 234  
 
  Table 14(d):  Port Fees
 
Regulation on Port Fees  
Pursuant to Order No. 518 of the Ministry of Transportation and Communication of 
2 September 2005, a 50 per cent discount for port f ees (except for administrative charge) had been 
introduced till 1 October 2006 for vessels that call in  order to take a load (unload) of oil at the 
Pivdenniy oil terminal, which is located at the Yuzhniy sea commercial port. 
Order of the Ministry of Transportation and Communication, dated 10 April 2004, No. 283, has 
introduced a 50 per cent discount for ship, canal, light house, and sanitary port fees established by this 
Regulation for vessels that call in order to take a load of oil at the Pivdenniy oil terminal, which is 
located at the Yuzhniy sea commercial port. 
General Part  
1. Port fees (ship, canal, lighthouse, berth, anc hor, administrative and sanitary) shall be collected 
at sea port from vessels that belong to specifi ed groups and floating vehicles that navigate 
under the State Flag of Ukraine and a foreign flag: 
freight vessels that call at ports for loading operations and floating vehicles A group  
passenger vessels, including high-speed hydrofoils a nd ferries that call at ports to perform cargo-and-
passenger operations, icebreakers that are neither registered in the port nor leased by it B group 
lighters, tugboats, pushing tugboat, pushers, barges (self-propelled and dumb), river self-propelled 
vessels, including mixed river-sea- going vessels owned by shipping comp anies, which are parties to the 
Bratislava Treaty, that call at ports on the Danube rive r, as well as river self-p ropelled vessels that call 
at other ports for further reloading of cargo on sea vessels and vice versa  C group  
dumb vessels (except for barges) D group 
vessels that call at ports due to compelling reasons , for provisions, quarantine needs as well as vessels 
that are bound to Ukrainian shipyards for repairs  E group 
official and military vessels E group 
training, training and practice vessels when perfo rming voyages in accordance with the curricula of 
educational institutions with at le ast 50 cadets aboard, school vessels  E group 
scientific, research and high-speed hydrofoils that perform regular sc heduled coasting passenger 
voyages (except for pleasure and cruise voyages) E group 
other vessels (vessels of a shipya rd, emergency and rescue vessels, unde rwater and technical, technical, 
hospital, hydrographic vessels, local harbor vessels, icebreakers that are owned and leased by the port, 
sports vessels, private yachts, sailing vessels, vessels  that are undergoing sea trials, and fishing boats 
that call at ports without performing any loading operations) F group 
Notes : 
- The term "compelling reasons" shall be understood as a call at the port due to a threat to the safety of the voyage, if 
continued, life or health of  crew members and passengers. 
- Group C (tugboats and barges), E and F vessels that pe rform commercial cargo voyages shall belong to the A 
group. 
- Group E and F vessels that perform commercial cargo and passenger voyages shall belong to the B group 
- The procedure for calculation and collection of feeds extends onto subjects of entrepreneurial activities of all types 
of ownership that perform works and provi de services at sea ports at berths of shipyards in Ukraine irrespective of 
subordination of these ports (docks). 
- Vessels that call at the Dnipro-Buzskiy sea port shall pa y fees set out by this Regulation to the sea state port 
administration in accordance w ith the fee calcu lation conditions. 
2. Port fees shall be paid prior to the departur e of a vessel from the port and in case of transit 
through the Kerch-Yenikalskiy canal ("KYC") and the Prorva canal – by means of 
prepayment or directly at the entrance to the Kerch-Yenikalskiy canal and the Prorva canal, unless stipulated otherwise. 
3. Port fees shall be charged on the conditional to nnage of a vessel, which is calculated in cubic 
meters and is equal to the aggregate of three dimensions (the length of a vessel, width of a  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 235 
 
 
  vessel and height of a vessel's board) specified in a tonnage certificate (main dimensions) or a 
substitute document. 
For sea vessels that carry freight on the upper d eck or have two or more decks, except for 
twin-deck vessels, the height of a board used to calculate the tonnage of a vessel shall be at 
least half the width of a vessel. 
For B group vessels that have two or more decks the height of a board used to calculate the 
tonnage of a vessel shall be half the width of a vessel. 
The conditional tonnage of barge and towi ng warehouses, caravans and other floating 
structures for purposes of charging all types of f ees, except for the sanitary fee, shall be equal 
to the total of tonnages of its separate elements. 
To calculate all types of fees, the conditional tonnage of RO-RO, RO-FLOW, ОBО, LO-RO 
vessels, container vessels, cattle-carriers, lighter-a board ships, and car carriers is used with a 
0.7 quotient provided that vessels are used for their designated purposes.  The type of a vessel and its designated purpose shall be determ ined in accordance with its documents. 
In case fees are charged on a twen ty-four-hour basis, time is rounded to 0.5 of this period.  
Whereby time less than 0.5 of this period shall be rounded to 0.5 of this period, and 0.5 of this 
period and more – to a full twenty-four-hour period. 
Item 3 is supplemented with paragraph six pursu ant to Resolution of the Cabinet of Ministers 
of Ukraine, dated 29 March 2002, No. 391. 
4. Lighter-aboard ships that perform cargo operati ons with lighters on the external or internal 
roadstead shall be charged port fees on the basis of tonnage of lighters that are delivered by a 
lighter-aboard ship when entering the port and taken back when leaving it. 
5. Group A cargo vessels that operate on overseas routes, which are established in the manner 
prescribed, shall be granted a 20 per cent discount on the ship fee. 
6. Main features of overseas routes shall be as follows: 
− establishment of mandatory and optional foreign and Ukrainian ports of call; 
− assignment of types of vessels to operate on the route; 
− establishment of periodicity for assigned vessels to call at Ukrainian ports; and 
− registration of a route by the State Department of Sea and River Transportation upon the 
submission of the port (sea port) administration. 
7. The port may give a 50 per cent discount off all types of port fees to vessels that call at the 
Yuzhniy port for loading and unloading general and bulked cargo. 
The following discounts shall apply at the Yalta port: 
50% off the ship fee for Group A vessels; 
20% off all types of port fees for cruise passenger vessels of overseas routes that belong to the B 
Group (except for those that are performing mixed cargo-passenger voyages). 
 WT/ACC/SPEC/UKR/5/Rev.7 
Page 236  
 
  In the port of Odessa a 10 per cent discount sha ll apply to all types of port fees for cruise 
passenger vessels of overseas routes that belong to the B Group (except for those that are 
performing mixed cargo-and-passenger voyages). 
8. If a vessel is eligible for discounts on several port fees, there shall apply the discount on the 
highest basic rate only. 
9. Nationality of, and respectively, the status gr anted to, a vessel for purposes of collection of 
port fees shall be determined on the basis of a flag flown by the vessel irrespective of its owner and user. 
10. Port fees shall be paid in accordance with the Decree of the Cabinet of Ministers of Ukraine 
"On the System of Currency Regulation and Currency Control", dated 19 February 1993, 
No. 15. 
11. Amounts of port fees collected in the Ukrainian currency shall be subject to a value-added tax 
as determined by law. Whereby, if a port pr ovides services to coasting vessels, an amount of 
fees determined pursuant to this Regulation shall be increased by an amount of the value-added tax and in other cases an amount of the value-added tax due to the budget shall be 
calculated on the basis of an amount of fees charged and paid to the port without such an 
increase. 
Ship Fee
 
12. Group A, B and D vessels shall be charged a ship fee on every call at, and departure from, a 
port per cubic meter of the vessel's tonnage at the following rates: 
(in US$) 
Port For foreign-going vessels For coasting vessels 
Bilgorod-Dnistrovskiy  0.095  0.0008  
Berdyansk  0.084  0.0008  
Dnipro-Buzskiy 0.089  0.0042  
Eupatoria  0.100  0.0046  
Izmail  0.087  0.0024  
Illichyvsk  0.110  0.0060  
Buchta Kamyshova  0.100  0.0038  
Kerch  0.108  0.0042  
Mariupol  0.090  0.0024  
Mizhvodne  0.093  0.0032  
Mykolayv  0.089  0.0054  
Odessa  0.110  0.0054  
Oktyabrskiy  0.100  0.0042  
Ochakiv  0.089  0.0051  
Reni  0.083  0.0020  
Sevastopol  0.100  0.0042  
Skadovsk  0.088  0.0054  
Ust-Dunaysk  0.092  0.0078  
Feodosia  0.077  0.0042  
Kherson  0.085  0.0028  
Chornomorsk  0.084  0.0032  
Yuzhniy  0.230  0.0144  
Yalta  0.135  0.0090  
Berth of CJSC "Mykolayvskiy Potasium 
Terminal" 0.089  0.0054  
Other ports (berths)  0.093  0.0043  
 
  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 237 
 
 
  Note : 
- Vessels that call at ports to undergo procedures pe rtaining to the passage though the state border of Ukraine 
without loading operations shall be exempt from the ship fee. 
- Item 12 as amended pursuant to Resolutions of the Cabi net of Ministers of Ukraine, dated 29 November 2001, No. 
1584, dated 17 July 2003, No. 1069. 
13. Group E and F vessels shall be exempt from the ship fee. 
For Group A, B and D foreign-going vessels with a conditional tonnage of up to 10,000 cubic 
meters, the rate of ship fee shall be applied with a 0.8 coefficient. 
14. Rate of ship fee for foreign-going vessels shall be applied irrespective of a flag flown by the 
vessel. 
Ship fee rates for coasting vessels shall apply only to vessels that perform coasting voyages 
under the State Flag of Ukraine. 
If the maximum draft of large-capacity vessels sp ecified in the tonnage certificate exceeds the 
permissible depth determined for a specific port that leads to an incomplete loading of a 
vessel, the port may, when calculating an amount of the ship fee, reduce the height of a board by the amount of the unused draft. 
15. In the event that A Group vessels consequently  call at several Ukrainian ports in a single 
voyage, a ship fee shall be charged: 
− if two ports are called – with a 50 per cent di scount off the basic rate in every port; and 
− if more than two ports are called – with a 50 per cent discount at the first port and 
75 per cent of the basic rate in every subsequent port. 
16. Group B vessels shall be charged a ship fee in every port when entering and leaving a port 
with a 50 per cent off the rate only during the first and second voyages that are performed by a vessel during a calendar year.  During the next calls at a port in the same calendar year the ship fee shall not be charged on these vessels. 
17. Group C vessels shall be charged the ship fee for every call at and departure from the port at 
the following rates: 
In overseas voyage: 
− US$40.5 - for a vessel, tugboat; and 
− US$20.25 – for a unit (barge, lighter). 
In coasting voyage: 
− US$10 - for a vessel, tugboat; and 
− US$5 – for a unit (barge, lighter). 
Canal Fee
 
18. A canal fee shall be charged for every one-w ay passage through the canal and every passage 
by a vessel in a one-way transit per 1 cubic meter of the vessel's tonnage at the following 
rates: WT/ACC/SPEC/UKR/5/Rev.7 
Page 238  
 
  (in US dollars) 
Port For foreign-going 
vessels For coasting vessels 
Bilgorod-Dnistrovskiy  0.063 0.0063 
Berdyansk  0.106 0.0106 
Buchta Kamyshova  0.032 0.0032 
Dnipro-Buzskiy  0.027 + 0.18* 0.0026 + 0.0180* 
Illichyvsk  0.020 0.0020 
Kerch (including the KYC):    
sea commercial port  0.16 0.0170 
sea fishing port and all other Kerch-based enterprises that 
perform loading-unloading opera tions and service vessels  0.144** + 0.016*** 0.0153** + 0.0017*** 
the KYC (transit)  0.053 0.0062 
the KYC for vessels in transit that call at (departure from) the 
"Kavkaz" port    
buoy No. 1-41  0.044 - 
buoy No. 41-51  0.013 - 
Mariupol  0.106 0.0106 
Mykolayv (maritime)  0.027 + 0.227* 0.0026 + 0.0226* 
Berth of the "Okean" Plant  0.221* 0.0221* 
Odessa  0.011 0.0010 
Oktyabrskiy  0.027 + 0.203* 0.0026 + 0.0202* 
Ochakiv 0.027 + 0. 027* 0.0027 + 0.0027* 
Sevastopol  0.032 0.0032 
Skadovsk  0.032 0.0032 
Ust-Dunaysk  0.068 0.0068 
Kherson (maritime)  0.10 + 0.136* 0.010 + 0.0136* 
Yuzhniy  0.074 0.0074 
For passage through Prorva canal  0.140 0.0140 
Berth of CJSC "Mykolayvskiy Potasi um Terminal" 0.027 + 0.208* 0.0026 + 0.0207* 
 
*  To be paid directly to the State Enterprise "Delta-Lotsman". 
**  To be paid to the sea commercial port "Kerch". ***  To be paid to other Kerch-based enterprises that perform loading-unloading operations and service vessels.
 
 
Notes : 
- The rate designated for the Berth of the "Okean" Plant shall apply only to vessels that pass through the Buzsko-
Dniprovsko-estuary canal for performing loadin g operations at berths  of this plant. 
- For passage through the Buzsko-Dniprovsko-estuary canal a nd the Kherson sea canal wit hout calling at sea ports 
(berths) a canal fee shall be paid by vessels at the specified rates to the respective state enterprise "Delta-Lotsman" 
and sea commercial ports of Mykolayv and Kherson in amounts set for the ports of Mykolayv (maritime) and 
Kherson (maritime). 
- For vessels that, according to the tonnage certificate with a full load, has a draft of not more than 4.5 meters, a 
canal fee rate shall apply with a 0.38 coefficient, except for the port of B ilgorod-Dnistrovsk, the Prorva canal, and 
the access canal to the port of the "Azovstal" Factory. 
- For vessels that pass through the access canal to the port of the "Azovstal" Factory, the canal fee rate shall apply 
with a 0.5 quotient. 
- Item 18 as amended pursuant to Resolution of the Cabi net of Ministers, dated 29 November 2001, No. 1584. 
19. Group B vessels shall be charged the canal f ee in every port when entering and leaving the 
port with a 50 per cent off the rate only in th e first and second voyages that are performed by 
a vessel in a calendar year.  During the next ca lls in the same calendar year these vessels shall 
be exempt from the canal fee. 
20. Group C, E, F vessels as well as Group D vessels (except for barges) that pass through the 
Prorva canal shall be exempt from the canal fee.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 239 
 
 
  Lighthouse fee  
21. Group A and B vessels shall be charged a lightho use fee for every call at the port (factory) or 
for every passage in transit, except for the passage through th e Kerch-Yenikalskiy canal in 
transit at the following rates: 
− US$0.029 per cubic meter of a vessel's tonnage – on foreign-going vessels; and 
− US$0.0029 per cubic meter of a vessel's tonnage – on coasting vessels. 
The lighthouse fee shall be paid fully to the State Institution "Derzhgydrographia". Item 21 supplemented with a paragraph pursuant to  the resolution of the Cabinet of Ministers 
of Ukraine dated 29 March 2002, No. 391.  
22. Group C, D, E, and F vessels shall be exempt from the lighthouse fee. Berthage
 
23. A berthage shall be collected from vessels that are moored at berth. 
24. To Group A, B, and C vessels (tugboats), Group D, E, and F vessels (sports vessels, private 
yachts, sailing vessels and fishing-boats that ca ll at ports without loading operations) the 
following rates shall apply: 
(in US dollars) 
Purpose of anchorage For foreign-going vessels For coasting vessels 
Loading operations that are perfor med with the use of the port's 
labour and means (cubic meter per call of a vessel)  0.022  0.0022  
Other cases as well as for tugboat s, sports vessels, private yachts, 
sailing vessels and fishing-boats that  call at ports without loading 
operations (cubic meters pe r twenty-four-hour period)  0.0072  0.00072  
Note : 
- Group F vessels (except for sports vessels, private yachts , sailing vessels and fishi ng-boats that call at ports 
without loading operations) shall be exempt from the berthage. 
25. Group C vessels (except for tugboats) shall be  charged for he berthage every loaded or 
unloaded ton of cargo at the following rates:  
US$0.12 on foreign-going vessels;  
US$0.012 on coasting vessels.  
 
The berthage shall be paid for every operation. In the event that an operation is performed at 
an unequipped shore or "from vessel to v essel, a 50 per cent discount shall apply to the 
berthage rate. 
26. Vessels that are located broadside with resp ect to another vessel, which is moored at the 
berth, or moored at berth foreside or aftsid e shall pay a 50 per cent of the berthage rate. 
27. Group A and B vessels shall be charged the be rthage for demurrage at the cargo (passenger) 
berth for reasons that depend on the vessel or  its owner as of the completion of loading and 
fastening of cargo per cubic meter of the vessel's tonnage at the following rates:  
US$0.0104 per hour on foreign-going vessels;  
US$0.00104 per hour  on coasting vessels.  WT/ACC/SPEC/UKR/5/Rev.7 
Page 240  
 
  28. For anchorage or completion of  servicing of a vessel at the captain's (ship-owner's) request. 
The port must provide the vessel with an un occupied berth or place for anchorage on the 
roadstead. 
Anchor Fee
 
29. Group A and B vessels shall be charged an anc hor fee for anchorage on the internal roadstead 
of the sea port for more than 12 hours at the twenty-four-hour rates per cubic meter of the 
vessel's tonnage for time when th e vessel was actually anchored:  
US$0.0027 on foreign-going vessels;  
US$0.00027 on coasting vessels.  
 
30. Group C, D, and F vessels (sports vessels, pr ivate yachts, sailing vessels and fishing-boats 
that call at ports without loading operations) sh all be charged an anchor fee for 30 days of 
anchorage on the internal road stead at the following rates: 
US$18 on foreign-going vessels;  
US$1.8 on coasting vessels;  
 
For every next day of anchorage on the internal  roadstead in addition to the specified term, 
the anchor fee shall be collected fro m every vessel at the following rates: 
US$2  on foreign-going vessels;  
US$1  on coasting vessels.  
 
31. Group E and f vessels (except for sports vess els, private yachts, sailing vessels and fishing-
boats that call at ports without loading opera tions) shall be exempt from the anchorage fee. 
Administrative Fee  
32. Group A, B, C, and D vessels shall be charged an administrative fee every time they call at a 
port at the following rates: 
US$0.014 per cubic meter of the vessel' s tonnage on foreign-going vessels; 
US$0.0014 per cubic meter of the ve ssel's tonnage on coasting vessels. 
 
Vessels that call at sea ports to undergo procedures pertaining to the passage though the state 
border of Ukraine without loading operations sh all be exempt from the administrative fee. 
Group A, B, C, and D vessels that consequently  call at several Ukrainian ports in a single 
voyage to perform loading operations shall pay the administrative fee only at the first port of 
call. 
Discounts on port fees established by ports and ag reed to by ship-owners shall not extend 
onto the administrative fee. 
33. Group E and F vessels shall be exempt from the administrative fee. 34. Funds received by ports as administrative fees shall be used as determined by law.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 241 
 
 
  Sanitary fee  
35. The collection of a sanitary fee shall provide for: 
- mandatory acceptance by the port of all kinds of pollutants (except for ballast waters) 
for the duration of anchorage at the port as well as performance with the use of labour 
and at their expense of operations relate d to the acceptance of wastes (delivery and 
cleaning of floating crafts, provision of c ontainers and other receptacles for collection 
of garbage, reloading operations , hosing, unhosing, etc.); and 
- mandatory discharge by a vessel of all ava ilable pollutants to prevent their discharge 
into sea.  The discharge of pollutants shall be  confirmed by an official receipt issued 
by the port. 
36. Group A vessels shall be charged the sanitary f ee per cubic meter of the vessel's tonnage or a 
self-propelled part of the compound floating structure at the following rates: 
(in US$) 
On foreign-going vessels On coasting vessels 
Port anchorage of up to 
10, 24-hour periods anchorage from  
10 to 30, 24-hour 
periods anchorage of up to 
10, 24-hour periods anchorage from  
10 to 30, 24-hour 
periods 
Bilgorod-Dnistrovskiy  0.014  0.023  0.0014  0.0023  
Berdyansk  0.022  0.040  0.0022  0.0040  
Dnipro-Buzskiy  0.010  0.016  0.0010  0.0016  
Illichyvsk  0.014  0.023  0.0014  0.0023  
Mariupol  0.022  0.040  0.0022  0.0040  
Mykolayv (maritime)  0.014  0.023  0.0014  0.0023  
Odessa  0.014  0.023  0.0014  0.0023  
Sevastopol (maritime commercial, fishing)  0.027  0.040  0.0027  0.0049  
Feodosia  0.027  0.038  0.0027  0.0038  
Kherson (maritime)  0.014  0.023  0.0014  0.0023  
Yuzhniy 0.014  0.023  0.0014  0.0023  
Yalta  0.022  0.040  0.0022  0.0040  
Notes : 
- Group B, C, D, E and F shall be exempt from the sanitary fee. 
- The sanitary fee shall not be charged at ports that do not have facilities to store all wastes. 
37. Vessels that are equipped with environmenta lly protective equipment for complete utilization 
of all types of vessel's wastes and pollutant s, and have an international certificate on 
prevention of sea pollution with oil, sewage, a nd certificate of prevention of pollution with 
(environmentally pure) garbage, shall be gran ted a 50 per cent discount off the sanitary fee. 
38. In the event that the sanitary fee is not collected, payments for contamination shall be 
governed by the Ministry of Transportation and Communication. 
Source:  Cabinet Of Ministers Resolution No. 1544 of 12 October 2000 "On Port Fees" as amended by Cabinet 
of Ministers Resolutions Nos. 1584 and 391 of 29 November 2001 and 29 March 2002, Order No. 642 
of the Ministry of Transportation and Communication of 10 September 2002).  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 242 Table 15(a):  Excise duty rates applied in Ukraine to beer, alc ohol beverages, ethyl alcohol, o il products and certain vehicles  (as of April 2007)  
Excise duty rates in UAH per product unit Commodity Code in 
accordance with UFEACC Commodity description For all products subject to the excise 
Alcoholic beverages 
2203 00 Beer made from malt 0,31 UAH per 1 litre 
2204 (except for 2204 10, 
2204 21 10 00, 
2204 29 10 00)  Wine of fresh grapes 0,25 UAH per 1 litre  
 
2204 (except for 2204 10, 2204 21 10 00, 
2204 29 10 00)  Fortified wine of fresh grapes  0,50 UAH per 1 litre  
2204 10, 
2204 21 10 00, 
2204 29 10 00  Sparkling wine 
 1,6 UAH per 1 litre  
2204 З0 Grape wine raw materials 0 
for the wine materials produced in Ukraine from domestic raw materials 
(code UCN FEA 2204 30), sold to in termediary organizations and 
consumers and wine materials produced  in the enterprises of primary 
production for the subjects of entrepreneurial activity who are producers of 
the wine raw materials (grapes), excep t for enterprises of secondary wine 
production who use those wine material s for the production of end products 
– 1.0 UAH per 1 litre; 
220500 Vermouth and other wine of fresh grapes  flavoured with plants or aromatic 
substances 2.6 UAH per 1 litre   
220600 
 Fermented beverages (for exam ple, cider, perry, mead);  mixtures of fermented 
beverages and mixtures of fermented beverages and non-alcoholic beverages 1.1 UAH per 1 per sent of spirit in litre  
220600 
 Fermented beverages (for example, cider, perry, mead) without al cohol added 1.2 UAH per 1 litre  
2207 Undenatured ethyl alcohol of an alcoho lic strength by volume of 80% vol or 
higher; ethyl alcohol and other spirits, denatured, of any strength 19 UAH per 1 litre of 100 per cent alcohol  (18 UAH until 1 July 2007) 
2208 
(except for 2208 20)  Undenatured ethyl alcohol of an alcoholic  strength by volume of less than 80% 
vol; spirits, liqueurs and other spirituous beverages 19 UAH per 1 litre of 100 per cent alcohol  (18 UAH until 1 July 2007) 
2208 20 
(except for 2208 20 12 00,  
2208 20 29 00 – only brandy, 
2208 20 89 00 – cognac 
alcohol only)  - Spirits obtained by distilling grape wine or grape marc 19 UAH per 1 litre of 100 per cent alcohol (18 UAH until 1 July 2007)  
2208 20 1200 Cognac 7 UAH per 1 litre of 100 per ce nt alcohol (6.5 UAH until 1 July 2007) 
2208 20 2900 Brandy only 7 UAH per 1 litre of 100 pe r cent alcohol (6.5 UAH until 1 July 2007) 
2208 20 8900 Only cognac alcohol 16 UAH per 1 litre of 100 per cent alcohol   
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 243Excise duty rates in UAH per product unit Commodity Code in 
accordance with UFEACC Commodity description For all products subject to the excise 
Oil products 
 Light distillers  
2710 00 11 00  For specific processing € 12 per 1,000 kg 
2710 00 15 00  For chemical transformations in the processes not included in  
2710 00 11 00  € 12 per 1,000 kg 
 Special spirit  
2710 00 21 00  White spirit  € 12 per 1,000 kg  
2710 00 25 00  Others € 20 per 1,000 kg  
 Motor spirit  
2710 00 31 00  Aviation spirit € 20 per 1,000 kg  
2710 00 37 00  Jet fuel € 20 per 1,000 kg  
2710 00 39 00  Other light fractions  € 20 per 1,000 kg  
 Medium oils  
2710 00 41 00  For undergoing a specific process € 20 per 1,000 kg  
2710 00 45 00  For undergoing chemical transformati on by a process other than those specified 
in respect of subheading 2710.00610 € 12 per 1,000 kg  
 For other purposes  
 Kerosene  
2710 00 51 00  Jet fuel € 12 per 1,000 kg  
2710 00 55 00  
2710 00 59 00 Others € 20 per 1,000 kg  
2710 00 27 11 
2710 00 27 31 
2710 00 29 01 
2710 00 32 01 
2710 00 34 11 
2710 00 34 31 
2710 00 36 01  Only motor spirits (DSTU 320.00149943.015-20 00) containing not less than 5% 
of high-octane oxygen-containing agents: А-76 Ек, А-80 Ек, А-92 Ек, АІ-93 
Ек, А-95 Ек, А-98 Ек  € 60 per 1,000 kg  
2710 00 27 19 
2710 00 27 39 
2710 00 27 90 
2710 00 29 09 
2710 00 32 09 
2710 00 34 19 
2710 00 34 39 
2710 00 34 90 
2710 00 36 09  Motor spirits А-72б А-76б А-80б А-90б А-91б А-92б АШ-93б А-95б А-96б 
А-98  € 60 per 1,000 kg  
2710 00 61 00 
2710 00 65 00 
2710 00 69 00  Heavy distillers (diesel fuel)  if sul phur > 0,2 per sent - € 45 per 1,000 kg , ≤0.2 - € 35 per 1000 kg, ≤ 
0,035 per cent - € 30 per1000 kg, ≤0,005 per cent - € 20 per 1000 kg  
3811 19 00 00   
 High octane gasoline additives containing oxygen  
(TUU 30183376.001 - 2000)  0  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 244 Excise duty rates in UAH per product unit Commodity Code in 
accordance with UFEACC Commodity description For all products subject to the excise 
Vehicles 
8703  Motor cars and other motor vehicles pr incipally designed for the transport of 
persons (other than those of heading No. 87.02), including station wagons and 
racing cars  
8703 10  - Vehicles specially designed for travelling on snow; golf cars and similar 
vehicles  
8703 10 11 00  - - - - Vehicles specially designed for travelling on snow with compression-
ignition internal combustion piston engine (diesel or semi-diesel), or with spark-
ignition internal combustion piston engine € 0.6 per 1 cm3 
8703 10 18 00  - - others € 0.6 per 1 cm3 
 - -  Other vehicles, with spark-ignition internal combustion reciprocating piston 
engine  
8703 21  - Of a cylinders capacity not exceeding 1,000 cm3  
8703 21 10 00  
 - - - new € 0.02 per 1 cm3 
8703 21 90  - - - used  
8703 21 90 10  - - - - for not more than 5 years  € 1 per 1 cm3 
8703 21 90 30  - - - - more than 5 years € 1.25 per 1 cm3 
8703 22  - - Of a cylinders capacity exceeding 1,000cm3 but not exceeding 1,500 cm3  
8703 22 10 00  - - - new € 0.02 per 1 cm3 
8703 22 90  - - - used 
8703 22 90 10  - - - - for not more than 5 years € 1.25 per 1 cm3 
8703 22 90 30  - - - - more than 5 years € 1.5 per 1 cm3 
8703 23  - - Of a cylinders capacity exceeding 1,500cm3 but not exceeding 3,000 cm3  
   - - -new  
8703 23 11  - - - - Motor caravans  
8703 23 11 10  - - - - - Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,200 cm3 € 0.03 per 1 cm3 
8703 23 11 30  - - - - - Of a cylinder capacity exceeding 2,200 cm3 but not exceeding 3,000 cm3 € 0.06 per 1 cm3 
8703 23 19  - - - -other  
8703 23 19 10  - - - - - Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,200 cm3 € 0.03 per 1 cm3 
8703 23 19 30  - - - - Of a cylinder capacity exceeding 2,200 cm3 but not exceeding 3,000 cm3 € 0.06 per 1 cm3 
8703 23 90  - - -used  
  - - - Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,200 cm3  
8703 23 90 11  - - - -  not more than 5 years € 1.5 per 1 cm3 
8703 23 90 13  - - - - - more than 5 years € 2.0 per 1 cm3 
 - - - - Of a cylinder capacity exceeding 2,200 cm3 but not exceeding 3,000 cm3  
8703 23 90 31  - - - - not more than 5 years € 2.0 per 1 cm3 
8703 23 90 33  - - - - - more than 5 years € 3.0 per 1 cm3 
8703 24  - - Of a cylinder capacity exceeding 3,000cm3  
8703 24 10 00  - - - new € 0.1 per 1 cm3 
8703 24 90  - - -used    
8703 24 90 10  - - - - not more than 5 years € 3.0 per 1 cm3 
8703 24 90 30  - - - - more than 5 years € 3.5 per 1 cm3  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 245Excise duty rates in UAH per product unit Commodity Code in 
accordance with UFEACC Commodity description For all products subject to the excise 
 - - Other vehicles, with compression-i gnition internal combustion piston engine 
(diesel or semi-diesel)  
8703 31  - - Of a cylinders capacity not exceeding 1,500cm3  
8703 31 10 00  - - -new  € 0.02 per 1 cm3 
8703 31 90  - - -used     
8703 31 90 10  - - - - not more than 5 years  € 1.25 per 1 cm3 
8703 31 90 30  - - - - more than 5 years € 1.5 per 1 cm3 
8703 32  - -of a cylinders capacity exceeding 1,500cm3 but not exceeding 2,500 cm3  
 - - - new  
8703 32 11 00  - - - - Motor caravans fitted for temporary dwelling of people € 0.03 per 1 cm3 
8703 32 19 00  - - - - other € 0.03 per 1 cm3 
8703 32 90  - - - used    
8703 32 90 10  - - - - not more than 5 years € 1.75 per 1 cm3 
8703 32 90 30  - - - - more than 5 years € 2 per 1 cm3 
8703 33  - - - Of a cylinders capacity exceeding 2,500 cm3  
 - - - new   
8703 33 11 00  - - - - Motor caravans fitted for temporary dwelling of people € 0.1 per 1 cm3 
8703 33 19 00  - - - - other € 0.1 per 1 cm3 
8703 33 90  - - - used  
8703 33 90 10  - - - - not more than 5 years  € 2.5 per 1 cm3 
8703 33 90 30  - - - - more than 5 years € 3.25 per 1 cm3 
8703 90  - other 
8703 90 10 00  - -Vehicles with electric motors  € 100 per 1 piece  
8703 90 90 00  - - other € 100 per 1 piece  
8711 40 00 00  Motorcycles (including mopeds) with  reciprocating internal combustion piston 
engine with or without sidecars and bicycles with auxiliary motor - of a 
cylinders capacity exceeding 500 cm3 but not exceeding 800 cm3 € 0.2 per 1 cm3 
8711 50 00 00  Motorcycles (including choppers) with  reciprocating internal combustion piston 
engine with or without sidecars and bicycles with auxiliary motor - of a 
cylinders capacity exceeding 800 cm3 € 0.2 per 1 cm3 
8711 90 00 00  Motorcycles (including choppers) with  reciprocating internal combustion piston 
engine with or without sidecars except for those) with reci procating internal 
combustion piston e ngine; side cars € 0.2 per 1 cm3 
8716 10 99 00  Trailers and semi-trailers of the caravan type, for housing or camping,  
exceeding 3,500 kg except for those that can be deconstructed € 100 per 1 piece  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 246 Table 15(b):  Excise duty rates applied in Ukra ine on tobacco products (as of  April 2007)  
Code of goods 
(products) in 
accordance with 
UFEACC Description of goods 
(products) in accordance with UFEACC Excise duty rates in hard amounts per one 
unit of sold goods (products) Excise duty rates as a percentage of the 
goods (products) sales turnover 
2401  Tobacco raw materials. Tobacco waste 0  0  
2402 10 00 00  Cigars including cigars with cut-off tips and cigarillos 
(slim cigars) containing tobacco 30 UAH for 1000 pieces 8  
2402 20 90 10  Tobacco cigarette s without filter  5 UAH for 1000 pieces  10 (9% until 1 July 2007)  
2402 20 90 20  Tobacco filter cigarettes  13 UAH fo r 1000 pieces (12 UAH until 
1 July 2007)  10 (9% until 1 July 2007) 
2403 (except  
2403 99 10 00,  
2403 10)  Tobacco and tobacco repl acement products, other, 
industrially manufactured; "homogenized" or "restored" 
tobacco, tobacco extracts and essences 0  0 
2403 10  Smoking tobacco containing or not containing 
replacements in any proportion 12 UAH for 1 kg 10 
2403 99 10 00  Chewing and sniffing tobacco 5 UAH for 1 kg  8  
  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 247Table 16(a):  Goods, imports of which are restricted to protect human, animal or plant life and health  
UCC FEA commodity code (HS 96) 
The position 
of the good The sub-
position of 
the good The 
category 
of the 
good The sub-
category of 
the good The applied non-tariff 
measure (NTM) The date of 
application of the 
NTM 
 The customs 
regime, 
when the 
NTM applies Document 
proving the 
origin of 
control/ and 
the place of its 
application 
 The State 
authority 
issuing the 
permit for 
importation, 
exportation or 
transit Notes 
1 2 3 4 5 6 7 8 9 10 
0102,  0201, 
0202,  0206, 
0210,  0506, 
0507,  0511, 1516,  1517, 
1602,  2104, 
2301,  2309, 
3001,  3002,  
3502,  4101, 4103,  4206 150200 
150300 
151800 
152200 160100 
300450 
350300 
  0106009010 
0106009090 
0410000000 
0504000000 0510000000 
1506000000 
3002905000 
3101000000 
3504000000 Prohibition 11 January 2005 Import 
Transit 
 Veterinary 
document 
(certificate or 
form No.2, with the CIS 
countries) 
 The State 
Department of 
Veterinary 
Medicine (DVM) and its 
structural sub-
divisions 
 Canada - 
Encephalopathia 
spongiforme 
0105,  0207, 0210,  0408, 
0505,  0507,  1516,  1517, 
1602,  2309, 
3001,  3002, 3502,  4103, 
4206,  4301 020900 
040700 
150100 160100 
300450 
350300  010600 9010 
0106009090 
0410000000 0504000000 
0510000000 
1506000000 3002905000 
3101000000 
3504000000 6701000000 Prohibition 12 April 2005 Import 
Transit 
 Veterinary 
document 
(certificate or form No.2, 
with the CIS 
countries) The State 
Department of 
Veterinary Medicine 
(DVM) and its 
structural sub-divisions 
 Greece –
 
Newcastle 
disease 
0105,  0207, 
0210,  0408, 
0505,  0507, 1516,  1517, 
1602,  2309 
3001,  3002, 
3502,  4206, 
4103,  4301 020900 
040700 
150100 160100 
300450 
350300  0106009010 
0106009090 
0410000000 0504000000 
0510000000 
1506000000 
3002905000 
3101000000 3504000000 
6701000000 Prohibition 12 April 2005 Import 
Transit 
 Veterinary 
document 
(certificate or form No.2, 
with the CIS 
countries) The State 
Department of 
Veterinary Medicine 
(DVM) and its 
structural sub-
divisions 
 The Republic of 
Korea –   
Avian Influenza (Bird Flu)  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 248 UCC FEA commodity code (HS 96) 
The position 
of the good The sub-
position of 
the good The 
category 
of the 
good The sub-
category of 
the good The applied non-tariff 
measure (NTM) The date of 
application of the 
NTM 
 The customs 
regime, 
when the 
NTM applies Document 
proving the 
origin of 
control/ and 
the place of its 
application 
 The State 
authority 
issuing the 
permit for 
importation, 
exportation or 
transit Notes 
1 2 3 4 5 6 7 8 9 10 
0105,  0207, 
0210,  0408, 
0505,  0507, 1516,  1517, 
1602,  2309 
3001,  3002,  3502,  4206, 
4103,  4301 
 020900 
040700 
150100 160100 
300450 
350300  0106009010 
0106009090 
0410000000 0504000000 
0510000000 
1506000000 3002905000 
3504000000 
3101000000 3504000000 
6701000000 Prohibition 28 April 2005 Import 
Transit 
 Veterinary 
document 
(certificate or form No.2, 
with the CIS 
countries) The State 
Department of 
Veterinary Medicine 
(DVM) and its 
structural sub-divisions 
 Japan -  
Newcastle 
Disease  
0102,  0103, 0104,  0201,  
0202,  0204, 
0206,  0210, 0401,  0402, 
0403,  0404, 
0405,  0406, 0502,  0505 
0506,  0507, 
0511, 1214, 1505, 1516, 
1517, 1602 
1703,  2104, 2301,  2302, 
2303,  2306, 
2308,  2309 3001,  3002, 
3501,  3502, 
4101, 4102. 4103,  4105, 
4106,  4206, 
4301, 5101, 
5102 150200 
150300 
151800 
152200 160100 
210500 
300450 350300 
  0106009010 
0106009090 
0410000000 
0503000000 0504000000 
0510000000 
1213000000 1506000000 
2304000000 
2305000000 2309099100 
3002905000 
3101000000 3504000000 
6701000000 
 Prohibition 18 May 2005 Import 
Transit 
 Veterinary 
document 
(certificate or 
form No.2, with the CIS 
countries) The State 
Department of 
Veterinary 
Medicine (DVM) and its 
structural sub-
divisions  China  -  
Foot and Mouth 
Disease  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 249Table 16(b):  Import of vehicles – registration fees  
Code Description of Taxation Objects Tax Rate for 1 Year (based on cm3 of 
a cylinder capacity or on kW of an 
engine power) 
8701 tractors (other than  track-laying tractors – code 870130 and road tractors) UAH 2.5 / 100 cm3 
 At the time of the first registration in Ukraine:  
8701 20 only road tractors   
 new  UAH 15 / 100 cm3 
 used for not exceeding 8 years  UAH 15 / 100 cm3 
 used for over 8 years  UAH 500 / 100 cm3 
8702 motor vehicles for the transport of ten or more persons, including the driver with cylinder capacity:   
 not exceeding 6,000 cm3  
 new  UAH 5 / 100 cm3 
 used for not exceeding 8 years  UAH 5 / 100 cm3 
 used for over 8 years UAH 500 / 100 cm3 
 6,001 cm3 and above  
 new  UAH 5 / 100 cm3 
 used for not exceeding 8 years  UAH 5 / 100 cm3 
 used for over 8 years UAH 10 / 100 cm3 
8703  motor cars (other than motor cars  powered by an electric motor – code 8703901000), of a cylinder capacity:   
 not exceeding 1,000 cm3   
 new  UAH 3 / 100 cm3 
 used for not exceeding 8 years  UAH 5 / 100 cm3 
 used for over 8 years  UAH 100 / 100 cm3 
 exceeding 1,001 cm3, but not exceeding 1,500 cm3  
 new  UAH 4 / 100 cm3 
 used for not exceeding 8 years  UAH 5 / 100 cm3 
 used for over 8 years  UAH 200 / 100 cm3 
 exceeding 1,501 cm3, but not exceeding 1,800 cm3  
 new  UAH 5 / 100 cm3 
 used for not exceeding 8 years  UAH 7 / 100 cm3 
 used for over 8 years  UAH 300 / 100 cm3 
 exceeding 1801 cm3, but not exceeding 2500 cm3  
 new  UAH 10 / 100 cm3 
 used for not exceeding 8 years  UAH 12 / 100 cm3 
 used for over 8 years  UAH 500 / 100 cm3 
 exceeding 2,501 cm3, but not exceeding 3,500 cm3   
 new  UAH 25 / 100 cm3 
 used for not exceeding 8 years  UAH 30 / 100 cm3 
 used for over 8 years  UAH 750 / 100 cm3  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 250 Code Description of Taxation Objects Tax Rate for 1 Year (based on cm3 of 
a cylinder capacity or on kW of an 
engine power) 
 exceeding 3,501 cm3 and more   
 new  UAH 40 / 100 cm3 
 used for not exceeding 8 years  UAH 45 / 100 cm3 
 used for over 8 years  UAH 1,000 / 100 cm3 
8703901000 vehicles with electric motors  UAH 0.5 / 1 kW 
8704  motor vehicles for the transp ort of goods of a cylinder capacity:  
 not exceeding 8,200 cm3   
 new  UAH 15 / 100 cm3 
 used for not exceeding 5 years  UAH 50 / 100 cm3 
 used for from 5 to 8 years  UAH 700 / 100 cm3 
 used for over 8 years  UAH 1,000 / 100 cm3 
 exceeding 8,201 cm3, but not exceeding 15,000 cm3  
 new  UAH 20 / 100 cm3 
 used for not exceeding 5 years  UAH 30 / 100 cm3 
 used for from 5 to 8 years  UAH 50 / 100 cm3 
 used for over 8 years  UAH 1,000 / 100 cm3 
 exceeding 15,001 cm3 and more  
 new  UAH 25 / 100 cm3 
 used for not exceeding 5 years  UAH 30 / 100 cm3 
 used for from 5 to 8 years  UAH 50 / 100 cm3 
 used for over 8 years  UAH 300 / 100 cm3 
8705  special purpose motor vehicles (excep t for fire fighting vehi cles and ambulances)  
 new UAH 5 / 100 cm3 
 used for not exceeding 8 years  UAH 5 / 100 cm3 
 Used for over 8 years  UAH 100 / 100 cm3 
 At the time of registration, re-registration, and a regular overhaul:  
8701 tractors (other than track-laying tractors – code 87 01 30 and road tractors) UAH 2.5 / 100 cm3 
870120 road tractors  UAH 15 / 100 cm3 
8702 motor vehicles for the transport of ten or more persons, including the driver   
 of a cylinder capacity:   
 not exceeding 6,000 cm3    UAH 5 / 100 cm3 
 exceeding 6,000 cm3  and more  UAH 5 / 100 cm3 
8703  motor cars (other than motor cars  powered by an electric motor – code 8 703 90 10 00) of a cylinder capacity:   
 not exceeding 1000 cm3  UAH 3 / 100 cm3 
 exceeding 1001 cm3, but not ex ceeding 1500 cm3 UAH 4 / 100 cm3 
 exceeding 1501 cm3, but not ex ceeding 1800 cm3 UAH 5 / 100 cm3 
 exceeding 1801 cm3, but not ex ceeding 2500 cm3 UAH 10 / 100 cm3 
 exceeding 2501 cm3, but not exceed ing 3500 cm3  UAH 25 / 100 cm3  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 251Code Description of Taxation Objects Tax Rate for 1 Year (based on cm3 of 
a cylinder capacity or on kW of an 
engine power) 
 exceeding 3501 cm3 and more  UAH 40 / 100 cm3 
8703901000  vehicles with electric motors  UAH 0,5 / 1 kW 
8704 motor vehicles for the transpor t of goods of a cylinder capacity:  
 not exceeding 8,200 cm3  UAH 15 / 100 cm3 
 exceeding 8,201 cm3, but not exceed ing 15,000 cm3  UAH 20 / 100 cm3 
 exceeding 15,001 cm3 and more  UAH 25 / 100 cm3 
8705  special purpose motor vehicl es (except for fire fighting vehi cles and ambulances) UAH 5 / 100 cm3 
8711  
 motor-cycles (mopeds) and cycles fitted with an motor (except for those of a cylinder capacity not exceeding 50 cm3, - 
code 87 11 10 00 00) of a cylinder capacity:  
 not exceeding 500 cm3  UAH 3 / 100 cm3 
 exceeding 501 but not exceed ing 800 cm3  UAH 5 / 100 cm3 
 exceeding 801 cm3 and more  UAH 10 / 100 cm3 
 yachts and sailing vessels with or without an auxiliary motor (except for sport ones):  
8903911000 seagoing vessels  UAH 14 / 100 cm.  of a length 
8903919100 yachts and sailing vessels of a weight not exceeding 100 kg.  UAH 7 / 100 cm. of a length 
8903919300 yachts and sailing vessels of a weight exceeding 100 kg. and of a length not exceeding 7.5 m.  UAH 7 / 100 cm. of a length 
8903919900 yachts and sailboats of a weight exceeding 100 kg. and of a length exceeding 7.5 m.  UAH 14 / 100 cm. of a length 
 motorboats and cutters, other than outb oard motorboats (except for sport):  
8903921000 seagoing  UAH 14 / 100 cm  of a length 
8903929100 motorboats and cutters of a length not exceeding 7.5 m.  UAH 7 / 100 cm. of a length 
8903929900 motorboats and cutters of a length exceeding 7.5 m.    UAH 14 / 100 cm. of a length 
 other vessels (except for sport):  
8903991000 of a weight not exceeding 100 kg.  UAH 7 / 100 cm.  of a length 
8903999100 of length  not exceeding 7.5 m. and of a weight exceedi ng 100 kg.  UAH 7 / 100 cm. of a length 
8903999900 of a length exceeding 7.5 m. and of a weight exceeding 100  kg.   UAH 14 / 100 cm. of a length   
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 252 Table 16(c):  Goods subject to import licensing upon prior approval  
Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description/ 
WTO Justification Timeframe for Prior 
Approval/ Fee for Prior 
Approval 
Issuance of Licence: Ministry of Economy 3808 10, 3808 20, 3808 30, 3808 90 (except for individual 
consignments, imported free of 
charge upon permission of the 
Ministry of Ecologic 
Resources exclusively for state 
testing, academic research and 
demonstrative experiments)  Insecticides (except for veterinary 
medicines),    fungicides, 
herbicides, other anti-sprouting 
products and plant-growth 
regulators, rodenticides (except 
veterinary medicines), as well 
similar remedies  Prior Approval: The main State 
Inspection for Plant Protection of the 
Ministry of Agrarian Policy of 
Ukraine for the imports of herbicides 
(code 3808 10, 3808 20, 3808 30) 
Prior Approval: The State 
Technological Center for protection 
of Land Fertility of the Ministry of 
Agricultural Policy of Ukraine for the 
Imports of agrochemicals (plant 
growth regulators – code 3808 90) Resolution Cabinet 
Ministers of Ukraine 
"On the approval of the 
list of goods exportation 
and importation of 
which is subject to 
licensing, and of the 
quotas for 2007" since 
28 December 2006 
No. 1852 Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (b) Within 10 working days of 
receipt of the required 
documentation. 
Free of charge. 
4907 00 10 00,  
4907 00 91 00,  
4907 00 99 00 Unused postage, excise labels and 
similar products being in 
circulation or have to be in 
circulation in the country of 
destination; st amp-impressed 
paper   Issuance of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Finance " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
3004, 3204, 3208, 3209, 3212, 
3214, 3304, 3305, 3306, 3307, 
3402, 3403, 3405, 3506 91 00, 
3808, 3809, 3811, 3812,  
3814 00, 3820 00 00,  
3824 90 70 00, 
3824 90 95 00, 3910 00 00, 
9505 90 00 00   Products, which may contain 
ozone-depleting substances and 
are imported in aerosol package  Issuance of Licence: Ministry of 
Economy 
 
Prior Approval: Ministry of 
Environmental Protection   
 
 " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (b) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
8415, 8418, 8419 89 10 00, 
8424 10,  
8476 21 00 00, 
8476 81 00 00,  
9304 00 00 00  Products, which may contain 
ozone-depleting substances Issuance of Licence: Ministry of 
Economy 
 
Prior Approval: Ministry of 
Environmental Protection   " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (b) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge.  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 253Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description/ 
WTO Justification Timeframe for Prior 
Approval/ Fee for Prior 
Approval 
2903 14 00 00, 2903 19 10 00,  
2903 30 33 00, 2903 41 00 00,  
2903 42 00 00, 2903 43 00 00, 
2903 44 10 00, 2903 44 90 00, 
2903 45 10 00, 2903 45 15 00, 
2903 45 25 00, 2903 45 30 00,  
2903 45 35 00, 2903 45 40 00,  
2903 45 45 00, 2903 45 50 00,  
2903 45 55 00, 2903 45 90 00,  
2903 46 10 00, 2903 46 20 00,  
2903 46 90 00, 2903 49 10 00,  
2903 49 30 00, 3824 71 00 00,  
3824 79 00 00, 3824 90 95 00  Ozone-depleting substances Issuance of Licence: Ministry of 
Economy 
 
Prior Approval: Ministry of 
Environmental Protection   
 " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (b) Within 15 working days of 
receipt of the required 
documentation. 
 
Free of charge. 
3215 11 00 00, 3215 19 00 00 
 Only printing ink, defined 
according to the methods 
established by the Ministry of 
Finance and the State Customs 
Service, with protective qualities, 
in particular: fluorescence and change of colour in the rays of 
ultra-violet light; change of colour 
during the heating or cooling; 
reaction on polar or non-polar 
dissolvents and oxidants; invisible 
in the rays of infra-red light; 
penetrating onto the reverse side 
of the paper accompanied by 
change in colour Issuance of Licence: Ministry of 
Economy 
 
Prior Approval (Clearing): Ministry 
of Finance " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
 
Free of charge. 
4802 52, 4802 53 Uncoated paper with water marks 
not containing the fibre obtained 
mechanically, or in which such 
fibres content reaches not more 
than 10% of the gross weight of 
fibre weighting 40g per 1m2  or 
more Issuance of Licence: Ministry of 
Economy 
 
Prior Approval (Clearing): Ministry 
of Finance " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
0201 Beef chilled and fresh Issuan ce of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Agricultural policy of Ukraine  Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
0202  
 Beef frozen Issuance of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Agricultural policy of Ukraine " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge.  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 254 Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description/ 
WTO Justification Timeframe for Prior 
Approval/ Fee for Prior 
Approval 
0203  
 Pork fresh, chilled or frozen Issuance of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Agricultural policy of Ukraine " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
0102  
 Live cattle Issuance of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Agricultural policy of Ukraine " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
0103  
 Pork live Issuance of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Agricultural policy of Ukraine " " Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
0206 Edible offal of bovine animals, 
swine, sheep, goats, horses, asses, 
mules or hinnies, fresh, chilled or 
frozen Issuance of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Agricultural policy of Ukraine  Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
0207 Meat and edible offal, of the 
poultry of heading  0105, fresh, 
chilled or frozen Issuance of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Agricultural policy of Ukraine  Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
020900 Pig fat, free of lean meat, lard and 
poultry fat, not rendered or 
otherwise extracted, fresh, chilled, 
frozen, salted, in brine, dried or 
smoked Issuance of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Agricultural policy of Ukraine  Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge. 
7202 60 00 00, 7202 91 00 00, 7202 99 80 00, 7218 10 00 00,  
7401,  7402 00 00 00, 7403, 
7405 00 00 00, 7406, 7407, 
7411, 7415, 7419 , 7601, 
7604,  7610,  7616, 7801,  
8454 20 00 00, 8454 90 00, 
8455 90 00 00,  8474 90 90, 
8480     Products (semi-finished products) 
of non-ferrous metals and their 
alloys, as well as products 
containing such metals, 
exportation of which is subject to 
licensing Issuance of Licence: Ministry of 
Economy 
Prior Approval (Clearing): Ministry 
of Industrial policy of Ukraine  Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 working days of 
receipt of the required 
documentation. 
Free of charge.  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 255Table 16(d)  Goods subject to import licensi ng, for which no prior approval is necessary  
Tariff Code Product Descript ion Entity Responsible for 
Applying the Measure Legislative Basis Measure Description/ 
WTO justification 
2833 25 00 00 Copper sulphate  Issuance of Licence: 
Ministry of Economy Resolution Cabinet Ministers of Ukraine "On the 
approval of the list of goods exportation and importation of which is subject to licensing, and of 
the quotas for 2007" since 28 December 2006 
No. 1852 Import Licensing, without quantitative 
restriction. GATT Article XX(g); monitoring of trade flows.  
3907 40 00 00 Optical polycarbonates for 
production of discs for laser reading 
systems   " " Import Licensing, without quantitative 
restriction. GATT Article XX (d). 
8477 10 90 00 automatic molding machines for  injection  disc stamping   
8480 71 90 90 Press mould for automatic molding 
machines for   injection  disc 
stamping   
8524 91 10 00 
8524 91 90 00 8524 99 00 00 master forms or die blocks with data  
for discs production Issuance of Licence: 
Ministry of Economy 
  
1701 Cane or beet sugar and chemically 
pure sucrose, in solid form  Issuance of Licence: 
Ministry of Economy  Import Licensing, without quantitative 
restriction. GATT Article XX 
1702 19 00 00, 
1702 20 90 00, 
1702 30 59 00, 
1702 30 99 00 (except 
for starch molasses), 
1702 40 90 00,  
1702 60 95 00, 
7202 90 99 90  sugar syrups not containing added 
flavouring or colouring matter Issuance of Licence: 
Ministry of Economy  Import Licensing, without quantitative 
restriction. GATT Article XX 
1806 10 20 00,  
1806 10 30 00, 
1806 10 90 00  Ready to use food preparations 
containing cocoa  Issuance of Licence: 
Ministry of Economy  Import Licensing, without quantitative 
restriction. GATT Article XX 
2106 90 30 00, 2106 90 59 00  Flavours or coloured sugar syrups  Issuance of Licence: 
Ministry of Economy  Import Licensing, without quantitative 
restriction. GATT Article XX  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 256 Table 17:  Anti-dumping measures imposed during 2000-2005  
Commodity that is subject to the Anti-
dumping Investigation Country of 
Origin of the 
Commodity Results of Investigation and Measures Taken 
ANTI-DUMPING INVESTIGATIONS  
Artificial fur and Articles thereof  
(HS code – 4304 00 00) Pile fabrics and terry fabrics  
(HS code - 6001) Republic of 
Belarus On 23 February 2001, by Decision No. AD-15/2001/52-54 of the Interdepartmental Commission on International 
Trade, final anti-dumping measures, in the form of an an ti-dumping duty for artificial fur – 179.70%; pile fabrics – 
53.29% (of the customs value of the commodity, were introduced for a period of 5 years. 
Electric filament lamps  (HS code – 8539 22 90 00) Russian 
Federation On 7 December 2000, by De cision No. AD-11/2000/52-39 А of the Interdepartmental Commission on International 
Trade, final anti-dumping measures in the form of a anti-dumping duty in the amount 97.50% of the customs value of the commodity, were introduced for a period of 5 years. 
Fiberboard of wood  
(HS code- 4411 11 00 00) Republic of 
Belarus On 12 July 2002, Decision No. AD-45/2002/52-61 of th e Interdepartmental Commission on International Trade, 
final anti-dumping measures, in the form of an anti-dumping duty in the amount of 68.75% of the customs value of 
the commodity, were introduced for a period of 5 years.  
Crossing pieces  
(HS code - 8608 00 10 00) Russian 
Federation On 5 July 2002, by Decision No. AD-43/2002/52-63 of the Interdepartmental Commission on International Trade, 
final anti-dumping measures, in the form of an anti-dumping duty in the amount of 59.4% of the customs value of 
the commodity, were introduced for a period of 5 years.  
Ruberoid  
(HS code- 6807 10 1000 Republic of 
Belarus On 12 July 2002, by Decision No. AD-47/2002/52-62 of the Interdepartmental Commission on International Trade, 
final anti-dumping measures, in the form of an anti-dumping duty in the amount of 75% of the customs value of the 
commodity, were introduced for a period of 5 years.  
Electric lamps 
(HS code – 8539 22 90 10) Kyrgyz 
Republic  On 27 December 2002, by Decision No . AD-62/2002/52-65 of the Interdep artmental Commission on International 
Trade, final anti-dumping measures, in the form of an anti-dumping duty in the amount of 38.31% of the customs value of the commodity, were introduced for a period of 5 years. 
Matches 
(HS code – 3605 00 00 00) Russian 
Federation 
Republic of Belarus On 12 September 2003, by Decision No. AD-81/2003/52-123 of the Interdepartmental Commission on International 
Trade anti-dumping measures were taken in the form of an anti-dumping duty in the amount: 
 1. for commodities originating from the Russian Federation:  
 
 -      production of Private JSC "Plitsichprom"           -     (Balabanovo) – 0%; and 
 -      other producers – 8.8%. 
 2. for commodities originating from the Republic of Belarus: 
 
 - production of Private JSC "Pinskdrev" (Pinsk)- 31.8%; 
 - production of Public JSC "Borisovdrev" (Borisov) – 68.7%; and 
 - other producers – 95.7%.  
The term of anti-dumping measures expires in 5 years.    
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 257Commodity that is subject to the Anti-
dumping Investigation Country of 
Origin of the 
Commodity Results of Investigation and Measures Taken 
Fiber sheets 
(HS code – 4411 19 00 00) Poland On 25 March 2004, by Decision No.  АD-90/2004/52-111 of the Interdepar tmental Commission on International 
Trade, final anti-dumping measures were introduced in the form of an anti-dumping duty in the amount of 20.31% 
of the customs value of the commodity.  Individual anti-dumping duty for Ekoplyta S.A. Czarnkow, Polska, 
Przemyslowa 2 in amount of 17.9%.  The term of anti-dumping measures expires in 5 years. 
Wood shaving sheets (HS - 4410 19 50 00)  Poland, Slovak 
Republic On 15 February 2005, by Decision No. AD 109/2005/52-85 of the Interdepartmental Commission on International 
Trade, final anti-dumping measures were introduced in the form of an anti-dumping duty for Poland – 25.1%, 
Slovak Republic – 15.4% in the amount of the customs value of the commodity. Individual anti-dumping duty for 
production of "Kronospan Slovakia" – 11.7%.  The term of anti-dumping measures expires in 5 years. 
Citric acid (HS code – 2918 14 00 00) People's 
Republic of 
China On 25 March 2004, by Decision No. AD- 92/2004/52-113 of the Interdepartmental Commission on International 
Trade, final anti-dumping measures were introduced in the form of an anti-dumping duty in the amount of margin 
between minimal import price (US$977 per tonne) and th e customs value of the co mmodity. The term of anti-
dumping measures expires in 5 years. 
Screw Compressor  Systems  (HS 8414 80 71 00, 8414 40 10 00, 
8414 40 90 00) Belarus, 
Belgium, Italy, 
Finland     On 28 February 2005, by Decision No. АD-110/2005/52-116 of the Interdepartmental Commission on International 
Trade, preliminary anti-dumping measur es were introduced in the form of an anti-dumping duty for Belarus – 
17.8%, Belgium – 58.6%, Italy – 43.2%, Finland – 49.5% in the amount of the customs value of the commodity.  
The term of preliminary anti-dumping measures expires in one hundred and twenty days. 
  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 258 Table 18:  Safeguard measures taken by Ukraine  
Investigation 
started Investigation 
completed Measures taken Duration of measure 
Country Commodity - 
subject of 
investigation Date and number of 
decision Date of publication 
of decision Date and number of 
decision Date of publication 
of decision Size of annual safeguard quota Date of publication of 
decision 
COMPLETED SAFEGUARD INVESTIGATIONS 
Russian Federation Baking soda Decision No. SP-
24/2001/52-46 
dated 
7 November 2001 14 November 2001 Decision  
No. SP-44/2002/52-46 
dated 5 July 2002 10 July 2002 2,500 tonnes  From 10 July 2002 
to 10 July 2006 
Russian Federation Portland 
cement Decision No. SP-
25/2001/52-48 
dated 
13 December 2001 19 December 2001 Decision  
No. SP-49/2002/52-48 
dated 7 October 2002 10 October 2002 165,000 tonnes From 10 October 2002 
to 10 October 2006 
Russian Federation New cars Decision No. SP-
28/2002/52-49 
dated 
8 January 2002 11 January 2002 Decision  
No. SP-54/2002/52-49 
dated 
6 December 2002 12 December 2002 20,826 units From 
12 December 2002 
to 12 December 2006 
Irrespective of country of origin Biscuit 
products  Decision No. SP-
59/2002/52-54 
dated 
6 December 2002 11 December 2002 Decision  
No. SP-85/2003/52-99 30 December 2003 Safeguard measures were 
introduced in the form of a duty 
in the amount of 18.3% of the 
customs value of the 
commodity but not less than 
€0.3 per kilo (for products with 
value not exceeding US$1.5 per 
kilo) From 
30 December 2003 
to 30 December 2007 
Irrespective of country of origin Abrasive 
instrument Decision No. SP – 
95/2004/52 of 25 March 2004 8 April 2004 Decision  
No. SP- 107/2005/52-104 of 
28 January 2005 18 February 2005 Special duty was applied in the 
size of 45.31%, but at least €0.51 per kilo for products with 
value not exceeding US$2.34 
per kilo From 18 February 2005 
to 18 February 2009 
Irrespective of country 
of origin Ingots of grey 
and super solid 
cast iron for 
the production 
of hydraulic 
transmission 
GST-90 Decision No. SP – 
97/2004/52 of 
25 March 2004 8 April 2004 Decision  
No. SP-108/2005/52-
103- 
of 28 January 2005 18 February 2005 683,313 kg From 18 February 2005 
to 18 February 2009 
ONGOING SAFEGUARD INVESTIGATIONS 
Irrespective of country 
of origin Ruberoid Decision No. SP-
105/2004/52-107 of 
23 September 2004 20 October 2004  
  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 259Table 19(a):  Current export duties levied by Ukraine  
Tariff code Product description Duty rate Legislative basis Date of elimination 
01.02.90100 Live cattle: Young cattle weighing 
350 kg and less; Cattle weighing 
over 350 kg 75% but not less than €1,500 per 
tonne  Law "On Export Duty on Live Cattle 
and Hides" No. 180/96- ВР of 
7 May 1996 Ukraine will conduct a policy of 
gradually reducing the level of export 
duties.  Some duties may be 
eliminated.  Ukraine is not planning to bind export duties at "Zero". 
01.02.90310 Heifers (female bovines that have 
never calved), cows, bulls, bullocks, 
etc.  55% but not less than €540 per tonne " " " " 
01.04.10 Live sheep  50% but not less than €390 per tonne " " " " 
41.01 Cattle hides  30% but not less than €400 per tonne " " " " 
41.02 Sheep or lamb skin  30% but not less than €1 per animal " " " " 
41.03.90000 Pigskin only  27% but not less than €170 per tonne " " " " 
12 04.00900 Flax seeds, shattered or non-
shattered  Law "On Export Duty Rates for 
Seeds of Some Oil Crops" 
No. 1033-XIV dated 10 September 1999, as amended by 
Law No. 2555- ІІІ of 21 June 2001 " " 
12.06.00900 Sunflower seeds, shattered or non-
shattered  " " " " 
12.07.99990 False flax seeds only  17 per cent 
" " " " 
7204.1000 - Waste and scrap of cast iron Law "On Export Duty on Ferrous 
Waste and Scrap No. 216-IV of  
24 October 2002. " " 
  - Waste and scrap of alloy steel: " " " " 
7204.21 -- Of st ainless steel " " " " 
7204.2110 - - - Containing by weight 8% or 
more of nickel (ECSC) " " " " 
7204.2190 - - - Other (ECSC) " " " " 
7204.2900 - - Other  " " " " 
7204.3000 -Waste and scrap of tinned iron or 
steel (ECSC) " " " " 
  - Other waste and scrap: " " " " 
7204.41 - - Turnings, shavings, chips, milling 
waste, sawdust, filings, trimmings 
and stampings, whether or not in 
bundles:  €30 per tonne 
 
" " " "  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 260 Tariff code Product description Duty rate Legislative basis Date of elimination 
7204.4110 - - - Turnings, shavings, chips, 
milling waste, sawdust and filings 
(ECSC) " " " " 
  - - - Trimmings and stampings: " " " " 
7204.4191 - - - - In bundles (ECSC) " " " " 
7204.4199 - - - - Other  " " " " 
7204.49 - - Other:   
" " " " 
7204.4910 - - - Fragmentised (shredded) 
(ECSC) " " " " 
  - - - Other:  " " " " 
7204.4930 - - - - In bundles (ECSC) " " " " 
  - - - - Other:  " " " " 
7204.4991 - - - - - In bundles (ECSC) " " " " 
7204.4999 - - - - - Other  " " " " 
7204.50 - Remelting scrap ingots: " " " " 
7204.5010 - - Of alloy steel (ECSC)  " " " " 
7204.5090 - - Other  €30 per tonne 
" " " " 
  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 261Table 19(b):  Reductions in export duties from the date of accession   
Oilseeds 
Product code 
according to 
UPC FEA Goods description upon 
accession 1 year upon 
accession 2 years upon 
accession 3 years upon 
accession 4 years upon 
accession 5 years upon 
accession 6 years upon 
accession 
120400 Linseeds, whether or not broken  16% 15% 14% 13% 12% 11% 10% 
120600 Sunflower seeds, whether or not 
broken 16% 15% 14% 13% 12% 11% 10% 
1207999900 False flax seeds  16% 15% 14% 13% 12% 11% 10% 
 
Live cattle and hides 
Product code 
according to 
Ukrainian 
Classification 
of Goods 
Involved in 
Foreign Trade 
Activity Goods description upon 
accession 1 year 
upon 
accession 2 years 
upon 
accession 3 years 
upon 
accession 4 years 
upon 
accession 5 years 
upon 
accession 6 years 
upon 
accession 7 years 
upon 
accession 8 years 
upon 
accession 9 years 
upon 
accession 10 years 
upon 
accession 
0102 Live bovine animals:  
0102 90 05 00 - - - of a weight not 
exceeding 80 kg 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 21 00 - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 29 00 - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 41 00 - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 49 00 - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 51 00 - - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 59 00 - - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 61 00 - - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 69 00 - - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 71 00 - - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 79 00 - - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 90 00 - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0104 Live sheep and goats:  
0104 10 10 00 - - pure-bred 
breeding animals 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0104 10 30 00 - - - lambs (up to 
1 year old) 50% 45% 40% 35% 30% 25% 20% 15% 10%    
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 262 Live cattle and hides 
Product code 
according to 
Ukrainian 
Classification 
of Goods 
Involved in 
Foreign Trade 
Activity Goods description upon 
accession 1 year 
upon 
accession 2 years 
upon 
accession 3 years 
upon 
accession 4 years 
upon 
accession 5 years 
upon 
accession 6 years 
upon 
accession 7 years 
upon 
accession 8 years 
upon 
accession 9 years 
upon 
accession 10 years 
upon 
accession 
0104 10 80 00 - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
4101 Raw hides and skins 
of bovine or equine animals (fresh, or 
salted, dried, limed, 
pickled or otherwise preserved, but not 
tanned, parchment-
dressed or further prepared), whether or 
not dehaired or split 30% 29% 28% 27% 26% 25% 24% 23% 22% 21% 20% 
4102 Raw skins of sheep 
or lambs (fresh, or 
salted, dried, limed, 
pickled or otherwise preserved, but not 
tanned, parchment-
dressed or further prepared), whether or 
not with wool on or 
split, other than those excluded by note 1 
(c) to this chapter. 30% 29% 28% 27% 26% 25% 24% 23% 22% 21% 20% 
4103 90 00 00 - other 30% 29% 28% 27% 26% 25% 24% 23% 22% 21% 20% 
  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 263 
Ferrous scrap 
Code HS 96 Goods description Upon 
accession 1 year after 
accession 2 years after 
accession 3 years after 
accession 4 years after 
accession 5 years after 
accession 6 years after 
accession 
7204  Waste and scrap of ferrous 
metals, except for alloyed; iron and steel scrap ingots for 
remelting, except for alloyed        
7204 10 00 00  - Waste and scrap of cast iron 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
7204 30 00 00  - Waste and scrap of tinned iron 
and steel 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
  - Other waste and scrap        
7204 41  -- Turnings, shavings, chips, 
milling waste, sawdust, filings, 
trimmings and stampings, whether or not in bundles        
7204 41 10 00  --- Turnings, shavings, chips, 
milling waste, sawdust and filings 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
  --- Trimmings and stampings        
7204 41 91 00  ---- in bundles 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
7204 41 99 00  ---- other 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
7204 49  -- other        
7204 49 10 00  --- fragmentized (shredded) 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
  --- Other        
7204 49 30 00  ---- in bundles 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
  ---- other        
7204 49 91 00  ---- in bundles 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
7204 49 99 00  ---- other 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
7204 50  - remelting scrap ingots        
7204 50 90 00  -- other 25 €/t 18 €/t 16.4 €/t 14.8 €/t 13.2 €/t 11.6 €/t 10 €/t 
  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 264  
Non-ferrous scrap 
HS 96 Description Upon 
accession 1 year after 
accession 2 year after 
accession 3 year after 
accession 4 year after 
accession 5 year after 
accession 
7202 99 80 00 Ferro-chromium-nickel 30%, 
but not less 
0.4 €/kg 27%, 
but not less 
0.36 €/kg 24%, 
but not less 
0.32 €/kg 21%, 
but not less 
0.28 €/kg 18%, 
but not less 
0.24 €/kg 15%, 
but not less 
0.2 €/kg 
720421 Waste and scrap of alloy st eel and of stainl ess steel 30%, 
but not less 
0.4 €/kg 27%, 
but not less 
0.36 €/kg 24%, 
but not less 
0.32 €/kg 21%, 
but not less 
0.28 €/kg 18%, 
but not less 
0.24 €/kg 15%, 
but not less 
0.2 €/kg 
7204 29 00 00 Other waste and scrap of alloy steel  30%, 
but not less 
0.4 €/kg 27%, 
but not less 
0.36 €/kg 24%, 
but not less 
0.32 €/kg 21%, 
but not less 
0.28 €/kg 18%, 
but not less 
0.24 €/kg 15%, 
but not less 
0.2 €/kg 
7204 50 10 00 Re-melting scrap ingots of alloy steel 30%, 
but not less 
0.45 €/kg 27%, 
but not less 
0.405 €/kg 24%, 
but not less 
0.36 €/kg 21%, 
but not less 
0.315 €/kg 18%, 
but not less 
0.27 €/kg 15%, 
but not less 
0.225 €/kg 
7218 10 00 00 Stainless steel in ingots and other primary forms 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7401 Copper mattes, cement cooper (precip itated copper) 30%, 
but not less 
0.7 €/kg 27%, 
but not less 
0.63 €/kg 24%, 
but not less 
0.56 €/kg 21%, 
but not less 
0.49 €/kg 18%, 
but not less 
0.42 €/kg 15%, 
but not less 
0.35 €/kg 
7402 00 00 00 Unrefined copper, copper anodes for electrolytic refining 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7403 12 00 00 Wire-bars 30%, 
but not less 
1.2 €/kg 27%, 
but not less 
1.08 €/kg 24%, 
but not less 
0.96 €/kg 21%, 
but not less 
0.84 €/kg 18%, 
but not less 
0.72 €/kg 15%, 
but not less 
0.6 €/kg 
7403 13 00 00 Billets of refined copper 30%, 
but not less 
1.2 €/kg 27%, 
but not less 
1.08 €/kg 24%, 
but not less 
0.96 €/kg 21%, 
but not less 
0.84 €/kg 18%, 
but not less 
0.72 €/kg 15%, 
but not less 
0.6 €/kg 
7403 19 00 00  Other refined copper 30%, 
but not less 
1.2 €/kg 27%, 
but not less 
1.08 €/kg 24%, 
but not less 
0.96 €/kg 21%, 
but not less 
0.84 €/kg 18%, 
but not less 
0.72 €/kg 15%, 
but not less 
0.6 €/kg 
7403 21 00 00 Copper-zinc based alloys (brass) 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7403 22 00 00 Copper-tin based alloys (bronze) 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 265Non-ferrous scrap 
HS 96 Description Upon 
accession 1 year after 
accession 2 year after 
accession 3 year after 
accession 4 year after 
accession 5 year after 
accession 
7403 23 00 00 Copper alloys, copper-nickel based alloys (cupro-nickel) 
or copper-zinc based alloys (nickel silver) 30%, 
but not less 
1.6 €/kg 27%, 
but not less 
1.44 €/kg 24%, 
but not less 
1.28 €/kg 21%, 
but not less 
1.12 €/kg 18%, 
but not less 
0.96 €/kg 15%, 
but not less 
0.8 €/kg 
7403 29 00 00 Other copper alloys (other than master alloys of heading 
7405) 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7404 00 Copper waste and scrap 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7405 00 00 00 Master alloys of copper 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7406 Copper powders and flakes 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7414 90 00 00 Grills and netting of copper wires  30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7415 29 00 00 Other articles of copper, not threaded (including spring 
washers) 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7415 39 00 00 Other articles of copper, threaded (except for screws for 
wood, other screws, bolts and nuts) 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7418 19 00 00 Common articles of copper and parts thereof, other 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
7419 Other articles of copper 30%, 
but not less 
1 €/kg 27%, 
but not less 
0.9 €/kg 24%, 
but not less 
0.8 €/kg 21%, 
but not less 
0.7 €/kg 18%, 
but not less 
0.6 €/kg 15%, 
but not less 
0.5 €/kg 
750300 Nickel waste and scrap 30%, 
but not less 
5.5 €/kg 27%, 
but not less 
4.95 €/kg 24%, 
but not less 
4.40 €/kg 21%, 
but not less 
3.85 €/kg 18%, 
but not less 
3.30 €/kg 15%, 
but not less 
2.75 €/kg 
7602 00 Aluminium waste and scrap 30%, 
but not less 
0.4 €/kg 27%, 
but not less 
0.36 €/kg 24%, 
but not less 
0.32 €/kg 21%, 
but not less 
0.28 €/kg 18%, 
but not less 
0.24 €/kg 15%, 
but not less 
0.2 €/kg 
7802 00 00 00 Lead waste and scrap 30%, 
but not less 
0.3 €/kg 27%, 
but not less 
0.27 €/kg 24%, 
but not less 
0.24 €/kg 21%, 
but not less 
0.21 €/kg 18%, 
but not less 
0.18 €/kg 15%, 
but not less 
0.15 €/kg  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 266 Non-ferrous scrap 
HS 96 Description Upon 
accession 1 year after 
accession 2 year after 
accession 3 year after 
accession 4 year after 
accession 5 year after 
accession 
7902 00 00 00 Zinc waste and scrap 30%, 
but not less 
0.32 €/kg 27%, 
but not less 
0.288 €/kg 24%, 
but not less 
0.256 €/kg 21%, 
but not less 
0.224 €/kg 18%, 
but not less 
0.192 €/kg 15%, 
but not less 
0.16 €/kg 
8002 00 00 00 Tin waste and scrap 30%, 
but not less 
1.6  €/kg 27%, 
but not less 
1.44 €/kg 24%, 
but not less 
1.28 €/kg 21%, 
but not less 
1.12 €/kg 18%, 
but not less 
0.96 €/kg 15%, 
but not less 
0.8 €/kg 
8101 91 90 00 Tungsten waste and scrap 30%, 
but not less 
10  €/kg 27%, 
but not less 
9 €/kg 24%, 
but not less 
8 €/kg 21%, 
but not less 
7 €/kg 18%, 
but not less 
6 €/kg 15%, 
but not less 
5 €/kg 
8105 10 90 00  Cobalt mattes and other intermediate products of cobalt 
metallurgy; cobalt and articles thereof, including waste and scrap: Cobalt mattes and other intermediate products 
of cobalt metallurgy; unwrought cobalt; waste and scrap; 
powders: waste and scrap 30%, 
but not less 
4  €/kg 27%, 
but not less 
3.6 €/kg 24%, 
but not less 
3.2 €/kg 21%, 
but not less 
2.8 €/kg 18%, 
but not less 
2.4 €/kg 15%, 
but not less 
2 €/kg 
8108 10 90 00 Titanium waste and scrap 30% 27%  24% 21% 18% 15%  
8113 00 40 00  Cermets and articles thereof, in cluding waste and scrap 30% 27%  24% 21% 18% 15%   WT/ACC/SPEC/UKR/5/Rev.7 
 Page 267 
 
 
  Table 20:  Indicative prices applied to exports (June 2007)  
Item 
No. Product Price 
1  Reinforcement :   
supplies to Near East countries:   
goods item 7214 in accordance with Ukrainian Classification of Goods Involved in 
Foreign Trade Activity:   
   
the diameter up to 10 mm  345  
the diameter more than 10 mm  335  
goods item 7213 in accordance with Ukrainian Classification of Goods Involved in 
Foreign Trade Activity:  335  
goods item 7228 in accordance with Ukrainian Classification of Goods Involved in 
Foreign Trade Activity:  
   
the diameter up to 10 mm  345  
the diameter more than 10 mm  335  
supplies to the USA:     
   
 
    
   
    
goods items 7213, 7214, 7228 in accordance with Ukrainian Classification of 
Goods Involved in Foreign Trade Activity:  345  
Reinforcement in accordance with  the standards DSTU, GOST:   
supplies to Near East countries:   
goods item 7214 in accordance with : Ukrainian Classification of Goods Involved 
in Foreign Trade Activity:    
   
the diameter up to 10 mm  320  
the diameter more than 10 mm  315  
goods item 7213 in accordance with Ukrainian Classification of Goods Involved in 
Foreign Trade Activity:  315  
goods item 7228 in accordance with Ukrainian Classification of Goods Involved in 
Foreign Trade Activity:   
   
the diameter up to 10 mm  320  2   
   
 
    
   
the diameter more than 10 mm  315  
Wire rod supplies to the USA:   
the diameter 5.5 mm  460  3  
the diameter more than 5.5 mm  460  
4  Square bar 290  
Hot-rolled coil 300  
supplies to China, Turkey, Israel, United Arab Emirates, Syria 290  
supplies to Mexico, Canada, Argentina, India, Egypt 290  5  
supplies to the USA 490  
Hot-rolled sheet with the thickness 8 - 50 mm 380  6  
supplies to North-East Asia countries 360  
Hot-rolled sheet supplies to the USA:    
A36  659.11  
A572  710.49  
A516  715.98  
API-2H  973.04  
A283  654.05  
ABS A/B  663.24  7  
A515  710.56  
Ferrosilicium -65  450  8  
Ferrosilicium -75  540  WT/ACC/SPEC/UKR/5/Rev.7 
Page 268  
 
  Item 
No. Product Price 
Ferrosilicium manganese:   
P - 0,35 %  515  
P - 0,50 %  475  
P - 0,35 % BT 530  
P - 0,50 % BT 515  
P - 0,60 % BT 510  
supplies to EU countries, CIF:  
C > 0,5 %  470 euro  
C < 0,5 %  560 euro  9  
C < 0,05 %  610 euro  
10  Carbamide (3102 10 10 00, 3102 10 90 00 in accordance with Ukrainian 
Classification of Goods Involved in Foreign Trade Activity:)  185  
11  Ammonia  (2814 10 00 00 in accordan ce with Ukrainian Classification of Goods 
Involved in Foreign Trade Activity:)  255  
Live cattle:  
weighting up to 350 kg / head  1300 - 1350  12  
weighting over 350 kg / head  1300 - 1400  
Live rams and sheep  
weighting up to 30 kg / head  1050 - 1200  13  
weighting over 30 kg / head  1000 - 1100  
Cattle hides wet-salted and preserved by other method, non-contoured, 
mechanically peeled:   
   
1 grade  1550 - 1650  
2 grade  1450 - 1550  
3 grade  1315 - 1400  
4 grade  1200 - 1300  14  
weighting up to 10 kg, 1 grade 2450 - 2850  
Sheep hides wet-salted (US$/piece.):  
1 grade  5.0 - 6.0  
2 grade  4.0 - 5.0  
3 grade  3.0 - 4.0  15  
4 grade  1.7 - 3.0  
Pig hides wet-salted and preserved by other method, non-contoured, mechanically 
peeled:  
   
1 grade  775 - 850  
2 grade  725 - 770  
3 grade  650 - 690  16  
4 grade  600 - 630  
17  Flax seeds crushed or non-crushed  240  
18  Sunflower seeds crushed or non-crushed  225  
19  Ginger seeds 150  
  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 269Table 21(a): Export prohibitions  
Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description/ 
WTO Justification or Date of Elimination 
7404.00, 7503.00 
7602.00 
7802.0000 
7902.0000 
8002.0000 Waste and scrap of non-ferrous metals State Cu stoms Service  Law on Scrap Metal No. 619-XIV 
dated 5 May 1999 Prohibition of export. 
GATT Article XX (g)  
Prohibition is valid until the date of WTO 
accession 
 
Table 21(b): Quantitative export restricti ons (precious metals: gold and silver)  
Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description/ 
WTO Justification or Date of Elimination 
7106  Silver (including silver plated with gold or 
platinum), unwrought or in semi 
manufactured forms, or in powder form: Ministry of Finance Cabinet of Ministers Resolution No. 
1852 "On the Approval of the List of 
Goods Exportation and Importation 
of which was subject to Licensing 
and the Quotas for 2007" of 
29 December 2006 GATT Article XX (c) 
7108  Gold (including gold pl ated with platinum), 
unwrought or in semi-manufactured 
forms, or in powder form: "" "" GATT Article XX (c) 
  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 270 Table 21(c): Quantitative export controls (certain steel commodities) destined to the United States of America  
Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7208 4010 00 
7208 51, 7208 52  
7208 53 10 00  
7208 53 90 00 
7208 90  
7210 70 39 00  
7210 70 90 00  
7210 90 38 00  
7210 90 90 00  
7211 13 00 00  
7211 14, 7211 90 
7212 40 91 00 
7212 40 93 00 
7212 40 98 00 
7212 50 51 00 
7212 50 58 00 
7212 50 99 00 Specific types of flat-rolled products of 
carbon steel, hot-rolled, not clad, 
electrolytically or metallic coated, not in 
coils, of a thickness of 150mm – to USA 
 "" Resolution of the Cabinet of 
Ministers No. 1852 of 29 December 
2006 On Approval of the Lists of 
Goods, Export and Import of Which 
is Subject to Licensing, and  Volumes 
of Quotas in 2007 This measure only applies to implement 
an Agreement with the USA on halting anti-
dumping dated 24 October 1997. 
 
 
Table 21(d): Quantitative export controls  on goods (certain steel products) d estined to European Union countries  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7208 10 00 00  
7208 25 00 00  
7208 26 00 00  
7208 27 00 00  
7208 36 00 00  
7208 37 10 00  
7208 37 90 00  
7208 38 10 00  
7208 38 90 00  
7208 39 10 00  
7208 39 90 00  
7211 14 10 00  
7211 19 20 00  
7219 11 00 00  
7219 12 10 00  
7219 12 90 00  
7219 13 10 00  
7219 13 90 00  
7219 14 10 00  Flat-rolled products in coils Ministry of  Economy Resolution of the Cabinet of 
Ministers No. 1852 of 
29 December 2006 On Approval 
of the Lists of Goods, Export and 
Import of Which is Subject to 
Licensing, and  Volumes of 
Quotas in 2007 To administer quota applied in accordance 
with the Agreement between the European 
Community and Ukraine on Trade in Certain 
Steel products dated 17 June 2003 and 
Council Decision of 15 December 2003 on 
Trade of Certain Steel products  
(2003/893/EC)  
 
This measure shall be eliminated from the 
date of Ukraine's accession to the WTO.   
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 271Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7219 14 90 00  
7225 20 20 00  
7225 30 00 00  
7208 40 10 00  7208 51 10 00  
7208 51 30 00  
7208 51 50 00  
7208 51 91 00  
7208 51 99 00  
7208 52 10 00  
7208 52 91 00  
7208 52 99 00 
7208 53 10 00  
7211 13 00 00  
7225 40 20 00  
7225 40 50 00  
7225 99 10 00  Flat-rolled products not in coils "" "" "" 
7208 40 90 00  
7208 53 90 00  
7208 54 10 00  7208 54 90 00  
7208 90 10 00  
7209 15 00 00  
7209 16 10 00  
7209 16 90 00  
7209 17 10 00  
7209 17 90 00  
7209 18 10 00  
7209 18 91 00  
7209 18 99 00  
7209 25 00 00  
7209 26 10 00  
7209 26 90 00  
7209 27 10 00  
7209 27 90 00  
7209 28 10 00  
7209 28 90 00  
7209 90 10 00  
7210 11 10 00  
7210 12 11 00  
7210 12 19 00  
7210 20 10 00  
7210 30 10 00  
7210 41 10 00  
7210 49 10 00  Flat-rolled products 
 "" "" ""  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 272 Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7210 50 10 00  
7210 61 10 00  
7210 69 10 00  
7210 70 31 00  
7210 70 39 00  
7210 90 31 00  
7210 90 33 00  
7210 90 38 00  
7211 14 90 00  7211 19 90 00 
7211 23 10 00  
7211 23 51 00  
7211 29 20 00  
7211 90 11 00  
7212 10 10 00  
7212 10 91 00  
7212 20 11 00  
7212 30 11 00  
7212 40 10 00  
7212 40 91 00  
7212 50 31 00  
7212 50 51 00  
7212 50 51 00  
7212 50 51 00  
7212 50 51 00  
7212 50 51 00  
7212 50 51 00  
7212 60 11 00  
7212 60 91 00  
7219 21 10 00  
7219 21 90 00  
7219 22 10 00  
7219 22 90 00  
7219 23 00 00  
7219 24 00 00  
7219 31 00 00  
7219 32 10 00  
7219 32 90 00  
7219 33 10 00  
7219 33 90 00  
7219 34 10 00  
7219 34 90 00  
7219 35 10 00  
7219 35 90 00  
7225 40 80 00    
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 273Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
 Other flat-rolled products "" "" "" 
7207 19 31 00  
7207 20 71 00  
7216 31 11 00  
7216 31 19 00  
7216 31 91 00  
7216 31 99 00 
7216 32 11 00  
7216 32 19 00  
7216 32 91 00  
7216 32 99 00  
7216 33 10 00  
7216 33 90 00  Semi-finished products and files "" "" "" 
7213 10 00 00  
7213 20 00 00  
7213 91 10 00  
7213 91 20 00  
7213 91 41 00  
7213 91 49 00  
7213 91 70 00  7213 91 90 00  
7213 99 10 00  
7213 99 90 00  
7221 00 10 00  
7221 00 90 00  
7227 10 00 00  
7227 20 00 00  
7227 90 10 00  
7227 90 50 00  
7227 90 95 00  Bars and rods, hot-rolled, in irregularly 
wound coils 
 "" "" "" 
7207 19 11 00  
7207 19 14 00  
7207 19 16 00  
7207 20 51 00  
7207 20 55 00  
7207 20 57 00  
7214 20 00 00  
7214 30 00 00  
7214 91 10 00  
7214 91 90 00  
7214 99 10 00  
7214 99 31 00  
7214 99 39 00  
7214 99 50 00  7214 99 61 00  Semi-finished products, bars and rods, 
files, hollow bars and rods, Sheet piling 
 "" "" ""  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 274 Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7214 99 69 00  
7214 99 80 00  
7214 99 90 00  
7214 99 90 00 
7214 99 90 00  
7215 90 10 00  
7216 10 00 00  
7216 21 00 00  
7216 22 00 00  7216 40 10 00  
7216 40 90 00  
7216 50 10 00  
7216 50 91 00  
7216 50 99 00  
7216 99 10 00  
7218 99 20 00  
7222 11 11 00  
7222 11 19 00  
7222 11 21 00  
7222 11 29 00  
7222 11 91 00  
7222 11 99 00  
7222 19 10 00  
7222 19 90 00  
7222 30 10 00  
7222 40 10 00  
7222 40 30 00  
7224 90 31 00  
7224 90 39 00  
7224 90 39 00  
7228 10 10 00  
7228 10 30 00  
7228 20 11 00  
7228 20 19 00  
7228 20 30 00  
7228 20 30 00  
7228 30 20 00  
7228 30 41 00  
7228 30 49 00  
7228 30 61 00  
7228 30 69 00  
7228 30 70 00  
7228 30 89 00  
7228 60 10 00  7228 60 10 00   
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 275Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7228 70 10 00  
7228 70 31 00 
7228 80 10 00  
7228 80 90 00  
7301 10 00 00  
 
  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 276 Table 22(a): Goods subject to export licensing, upon prior approval  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and 
Purpose 
WTO Justification or Date 
of Elimination 
3004, 3204, 3208, 3209, 3212, 3214, 3304, 3305, 3306, 3307, 
3402, 3403, 3405,  
3506 91 00 00, 3808, 3809, 
3811, 3812, 3814 00,  
3820 00 00 00, 3824 90 70 00, 
3824 90 95 00, 3910 00 00, 
9505 90 00 00 Products, which may contain 
ozone-depleting substances 
and are imported in aerosol 
package  Issuance of Licence: Ministry of Economy 
Prior Approval: Ministry of Environmental Protection   
for 3208, 3209, 3212, 3214, 3304, 3305, 3306, 3307, 
3402, 3403, 3405,  
3506 91 00 00, 3808, 3809, 3811, 3812, 
3814 00, 3820 00 00 00, 3824 90 70 00, 
3910 00 00 
Licence  for 3824 90 95 00 issued by National Bank 
of Ukraine  Resolution of the Cabinet of 
Ministers No. 1852 of 
29 December 2006 On Approval of 
the Lists of Goods, Export and Import 
of Which is Subject to Licensing, and  
Volumes of Quotas in 2007 GATT Article XX (b) 
8415, 8418,  8424 10,  
8419 89 10 00, 8476 21 00 00, 
8476 81 00 00, 9304 00 00 00  Products, which may contain 
ozone-depleting substances Issuance of Licence: Ministry of Economy 
Prior Approval: Ministry of Environmental Protection   " " GATT Article XX (b) 
2903 14 00 00, 2903 19 10 00, 
2903 30 33 00, 2903 41 00 00,  
2903 42 00 00, 2903 43 00 00, 
2903 44 10 00, 2903 44 10 00, 
2903 44 90 00, 2903 45 10 00, 
2903 45 15 00, 2903 45 25 00, 
2903 45 30 00, 2903 45 35 00, 
2903 45 40 00, 2903 45 45 00, 
2903 45 50 00, 2903 45 55 00, 
2903 45 90 00, 2903 46 10 00, 
2903 46 20 00, 2903 46 90 00, 
2903 49 10 00, 2903 49 30 00, 
3824 71 00 00, 3824 79 00 00, 
3824 90 95 00 Ozone-depleting substances Issuance of Licence: Ministry of Economy 
Prior Approval: Ministry of Environmental Protection   
 " " GATT Article XX (b)  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 277Table 22(b): Goods subject to export licensing  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
2709 00 90 00  Crude oils of Ukrainian origin Issuance of Licence: Ministry of Economy 
Prior Approval: Ministry of Fuel and Energy of Ukraine 
 Resolution of the Cabinet of 
Ministers No. 1852 of 29 December 2006 On Approval 
of the Lists of Goods, Export and 
Import of Which is Subject to 
Licensing, and  Volumes of 
Quotas in 2007  
2711 21 00 00 Natural gas in gaseous state of 
Ukrainian origin " " " "  
3215 11 00 00, 
3215 19 00 00 Printing ink, specified according to 
methodology established by Ministry 
of Finances and State Customs Service, 
with protective characteristics Issuance of Licence: Ministry of Economy 
Prior approval: Ministry of Finance 
 Resolution of the Cabinet of 
Ministers No. 1852 of 
29 December 2006 On Approval 
of the Lists of Goods, Export and 
Import of Which is Subject to 
Licensing, and  Volumes of 
Quotas in 2007 GATT Article XX (d) 
3907 40 00 00 Optical polycarbonates for production 
of discs for laser reading systems   Issuance of Licence: Ministry of Economy 
   
4802 52,  
4802 53 Uncoated paper with water signes not 
containing fibres obtained by a 
mechanical process or of which not 
more than 10% by weight of the total 
fibre content consists of such fibres,  
weighing 40 g/m2 or more than 150 
g/m2 " " " " GATT Article XX (d) 
 Equipment for production of discs for 
laser reading systems: " " " " GATT Article XX (d) 
8477 10 90 00 Thermoplastic machine for injection 
stamping of discs " " " " GATT Article XX (d) 
8480 71 90 90 Press-forms for thermoplastic machines 
of injection stamping of discs " " " " GATT Article XX (d) 
8524 91 10 00, 
8524 91 90 00, 
8524 99 00 00 Matrixes or stamps containing data 
necessary for stamping of discs " " " " GATT Article XX (d) 
  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 278 Table 23: Support measures in the automotive sector  
Laws Provisions of Laws Changes in legislation after adoption of 
the Law of Ukraine No. 2505 "On the 
State Budget of Ukraine for 2005" of 
25 March 2005  
Clauses 11.18, 11.19 of the 
Law of Ukraine "On Value-
Added Tax" Clause 11.18 provided for temporary, till 1 January 2008, tax exemption of operations in  importation (sending) into 
the customs territory of Ukraine according to the Law of Ukraine "On Stimulation of Automobile Production in 
Ukraine" of goods (including automobile assemblies) used  for construction and production activity of enterprises 
producing automobiles, buses and components thereto. The list of such  goods (including automobile assemblies) 
with specification of codes under the Uk rainian classification of goods of fore ign economic activity, as well as the 
procedure and volumes of importation of such goods are estab lished by the Cabinet of Ministers of Ukraine, if such 
goods are not produced by enterprises within the territory of Ukraine;  
 
In the event of violation of a special-purpose use of th e said goods (including automobile assemblies) a taxpayer 
shall be obliged to increase its tax obligations according to the results of the tax period, where such violation took 
place, by the amount of the value-added tax that had to  be paid at the moment of importation of such goods 
(including automobile assemblies) into the customs territory of Ukraine, as well as to pay a fine accrued on such 
amount of tax based on 120% discount rate of the National Ba nk of Ukraine effective on the day of increase of the 
tax obligation, and during the period from the date of impor tation of such goods (including automobile assemblies) 
to the date of the increase of tax obligations.  
     
Clause 11.19 provided that transacti ons in supply of automobiles, buses and components thereto of own production 
of residents carrying out their activiti es according to the Law of Ukraine "O n Stimulation of Automobile Production 
in Ukraine". Such resident manufacturers should have ha d an investment program a pproved by the Cabinet of 
Ministers of Ukraine. Cancelled  
Clauses 22.21, 22.30 of the 
Law of Ukraine "On 
Enterprise Income Tax" Clause 22.21 provided for the follow ing, temporary till 1 January 2008, pe culiarities of income taxation  for 
enterprises producing automobiles, buses  and components thereto that carry out there activities according to the Law 
of Ukraine "On Stimulation of Automobile Production in Ukraine". 
 
Clause 22.30 provided for temporary, from the date of en tering into force of the La w of Ukraine "On Development 
of Automobile Industry in Ukraine" till 31 December 2008 the following peculiarities of income taxation shall be 
established for enterprises producing automobiles, motorcyc les and/or components and spare parts thereto that carry 
out their activities according to the Law of Ukraine "On Development of Automob ile Industry in Ukraine". Cancelled  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 279Laws Provisions of Laws Changes in legislation after adoption of 
the Law of Ukraine No. 2505 "On the 
State Budget of Ukraine for 2005" of 
25 March 2005  
Articles 4, 5 of the Law of 
Ukraine "On Excise and 
Import Duty Rates for Certain 
Vehicles" Article 4 provided for exemption from the excise duty of sales turnover of cars and cargo and passenger vehicles, 
produced by Ukrainian enterprises of al l ownership forms. Benefits  introduced by this Article shall apply under the 
procedure determined by the Cabinet of Ministers of Uk raine to vehicles produced at Ukrainian enterprises from 
imported and domestic components, pr ovided that the annual output is at least 1,000 vehicles per year.  
 
Article 5 proposed  to establish that components, of which vehicles  mentioned in the Law are produced at Ukrainian 
enterprises are not subject to excise duty. Cancelled 
 
Parts 6, 11 of Article 2 of the 
Decree of the Cabinet of 
Ministers of Ukraine "On the 
Unified Customs Tariff of 
Ukraine" Part 6 of Article 2 provided that tempor arily till 1 January 2008 the import duty would not be charged in the event of 
importation into the customs territory of Ukraine according to the Law of Ukraine "On Stimulation of Automobile 
Production of Ukraine" of goods (including automobile asse mblies) used for construction and production activity of 
enterprises producing automobiles, bus es and components thereto. The list of such goods (including automobile 
assemblies) with specification of codes under the Ukrainia n classification of goods of foreign economic activity, as 
well as the procedure and volumes of importation of such goods are established by the Cabinet of Ministers of 
Ukraine, if such goods are not produced by enterprises within the territory of Ukraine. 
 
Part 11 of Article 2 provided that tem porarily, from the temporary, from the date of entering into force of the Law of 
Ukraine "On Development of Automobile  Industry in Ukraine" ti ll 31 December 2008 the import duty would not be 
charged in the event of importation into the customs terr itory of Ukraine by enterprises producing automobiles, 
motorcycles and/or components and spare parts thereto operating under the Law of Ukraine "On Development of 
Automobile Industry of Ukraine" of goods and components used by these enterprises fo r production of automobiles, 
motorcycles, components and spare parts of the Ukrainian origin, as well as for c onstruction, reconstruction, 
technical equipment and/or refurbis hment of production capac ities, creation and/or m odernization of production 
facilities. The list of such products w ith specification of codes under the Ukrain ian classification of goods of foreign 
economic activity, the procedure and volumes  of importation, as well as the criteria of thei r special-purpose use, and 
the procedure of conducting control over them are establishe d by the Cabinet of Ministers of Ukraine if such goods 
are not produced in Ukraine. In the event of violation of  the terms of special-purpose use of the said goods the 
taxpayer shall be under the obligation to pay the import duty and a fine under the procedure and in the size provided 
by the effective legislation. Cancelled 
 
Clause 6 of part one of 
Article 12 of the Law of 
Ukraine "On Land Tax" Clause 6 of part one of Article 12 provided that temporarily t ill 1 January 2008 enterprises producing automobiles, 
buses and components thereto operating according to the Law of Ukraine "O n Stimulation of Automobile Production 
in Ukraine" that have investments (inc luding foreign investments) exclusively in a monetary form duly registered 
and under the official exchange rate of the National Bank of  Ukraine as of the day of making such investments are 
the equivalent: at least US$150 million in the event of car production, at least US$30 million in the event of 
production of trucks and buses; at leas t US$10 million. in the event of produ ction of components for automobiles 
and buses. The land area exempt from th e land tax is determined on the basis of the size of investment in the 
monetary form to the authorized fund of such enterpri ses per 1 ha of land area they occupy equivalent of 
US$400,000 at the official excha nge rate established by the National Bank as  of the day of granting an investment 
(including foreign investment);  Step-by-step cancellation. 
Land tax envisaged in clause 6 of part 
one, Article 12 of the Law of Ukraine "On 
Land Tax": from 1 April 2005 shall be 
exercised at the level of 75% of the 
effective rate on the corresponding 
territories; from 1 January 2006 – at the 
level 50% of the effective rates on the 
corresponding territories; from 
1 January 2007 – at the level of 
25 per cent of the effective rates on the 
corresponding territories; from 
1 January 2008 clause 6 of part one of 
Article 12 of this Law shall be removed.  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 280 Table 24(a):  List of products subject to mandatory certification  
1. Electric home appliances and similar equipment, parts and components 
2. Light equipment and parts  
3. Portable electric-mechanical devices for manual operation, m ovable lathes and turner and fitting tools with isolated hadles 
4. Radio-electronics home equipment  
5. Computer hardware 
6. Special self-defense equipment 
7. Technological equipment for food, meat & dairy industry , retail enterprises, public catering & food enterprises 
8. Medical equipment  
9. Toys 
10. Detergents  
11. Small tractors  
12. Metalworking and woodworking equipment/tools 
13. Welding equipment 
14. Bicycles, baby carriages 
15. Security equipment  
16. Communication equipment 
17. Plates, dishes and utensils made of ferrous/non-ferrous metals, china, faience and glass 
18. Office equipment, cash registers and devices for automation of cash transactions 
19. Home appliances and devices operating on solid, liquid and gaseous fuel 
20. Fire-fighting equipment and products 
21. Road transport vehicles , parts and equipment 
22. Agricultural equipment 
23. Lifting equipment and cranes  
24. Light industry products (for children only) 
25. Food products and foodstuff 
26. Oil products 
27. construction materials, products and structures 
28. Pipes and baloons 
29. Hotel services and food services, provided by subjects of travel activities (only for national business entities) 
30. Individual worker safety equipment  
31. Chemical sources of electric current 
32. Radiation equipment 
33. Firearms – hunting and sports 
34. Household pyrotechnical devices 
  
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 281Table 24(b):  List of products for which conform ity may be verified by declaration of conformity  
1. Heating equipment for green houses 
2. Low-voltage regulating equipment 
3. Safety devices and equipment 
4. Tape recorders and recorders runn ing on batteries, or for car use 
5. Radio receivers and similar devices running on batteries, or for car use 
6. CD players and amplifiers running on batteries, or for car use 
7. Parts and components for he systems, remotes, instruments, devices, alarm systems and equipment of security and fire-safety alarm systems, security monitoring video 
systems 
8. Utensils/dishes of cupronickel, brass, neusilber with chrome or nickel coating 
9. Glass cans and jars 
10. Electric and electro nic printing devices 
11. Thermo-generators (non -electric air heaters and hot air distributors) 
12. Machines and equipment for poultry farms – incubators 
13. Electrodes Steel rod for welding and melting 
14. Steel rod for welding and melting 
15. Powder rod for welding and melting 
16. Fuel for jet engines 
17. Technical lubricants (m ineral and water-based) 
18. Lubricant-cooling liquid (mineral and water-based) 
19. Oil bitumen 
20. Exterior ceramic tiles and coatings 
21. Ceramic floor tiles 
22. Linoleum polyvinylchloride 
23. Seamless pipes made of corrosion-resistant steel (for nuclear power plants) 
24. Lead / alkaline batteries – used for starters 
25. Lead batteries / accumulators for motorcyc les and scooters (not used for starters) 
26. Lead batteries / accumulators 
27. Sources of ionizing radiation, radiochemical, of close type 
28. Gamma fault finders 
29. Industrial X-ray fault finders 
30. Industrial accelerators of charged particles 
31. School notebooks 
32. General use notebooks 
  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 282 Table 24(c):  Recommended certification schemes (models) in Ukraine  
Products to be 
certified Plant 
(Manufacturing) 
Inspection Plant 
(Manufacturing) 
Attestation Certification 
(Assessment) of 
the Quality 
System Tests for Certification Pur poses Technical Supervision Documents that are issued by the 
Product Certification Body 
Conducted Not conducted Not conducted Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body  Conducted in the manner specified 
by the certification body, and 
includes inspections of 
manufacturing and check tests of 
product samples  Conformity certificate with a term 
of up to 2 years, which is 
determined by a 
licensing Agreement  
Not conducted conducted Not conducted Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body Conducted in the manner specified 
by the certification body, and 
includes inspections of 
manufacturing and check tests of 
product samples Conformity certificate with a term 
of up to 3 years, which is 
determined by a 
licensing Agreement, taking into 
account the term of the manufacturing attestation  Products that are 
serially 
manufactured 
Not conducted Not conducted Conducted by 
the authority for 
system quality 
certification  Conducted in the manner specified 
by the certification body Conducted in the manner specified 
by the authority for system quality 
certification Conformity certificate with a term 
of up to 3 years, which is 
determined by a 
licensing Agreement, taking into 
account the term of a certificate for 
the quality system  
Single product  Not conducted Not conducted Not conducted Conducted on each Article  No t conducted Conformity certificate for e ach 
Article  
Shipment of products 
(articles) Not conducted Not conducted Not conducte d Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body Not conducted Conformity certificate for a 
shipment of products (articles) with 
indication of the amount of the 
certified shipment 
Products that are 
serially 
manufactured Not conducted Not conducted Not conducte d Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body Conducted through tests of product 
samples with the periodicity, in the 
manner prescribed by the 
certification body. If necessary, an 
inspection of manufacturing is 
conducted Conformity certificate with a term 
that is set by a licensing Agreement 
with a term of up to 1 year 
 
Table 24(d):  Additional certifica tion-related fees for imported goods  
Description of work Unit of Measurement Norm of payment 
Preparing references (conclusions) for customs control bodies  Hour 4 Дmin  
Translation and confirmation of authenticity of translation of the documents  Printed sheet 8 Дmin  
   
   WT/ACC/SPEC/UKR/5/Rev.7
 Page 283Table 25(a):  Main privileges granted to investors in Special (Free) Economic Zones (SEZ/FEZ)  
Name of FEZ/Form of 
Assistance Special Customs Zone 
Regime Exemption from income tax Exemption from taxation of 
investments Exemption from Import Duty 
and VAT Exemption from land tax 
Azov + rate – 20% + - + (for duration of site 
preparation) 
Donetsk + rate – 20% + - + (for duration of site 
preparation) 
Zakarpattia + rate – 20% - - - 
Yavoriv, including Krakovets Autoport + (only for Krakovets 
Autoport) 
 + (5 years), next -50% 
 - 
 + (5 years) 
 + (3 years), next -50% of 
existing rate 
Slavutych  - 
 + (3 years), from Year 4 to 
year 6  -50% of existing rate + + (5 years) + (3 years), Year 4 to Year 6 
-50% of existing rate 
Kurotopolis Truskavets  - 
 + (3 years), from Year 4 to 
Year 6 -50% of existing rate + 
 + 
 + (for duration of site 
preparation), next 10 years - 
50% of existing rate 
Porto-Franco 
 + 
 +(3 years), from Year 4 to 
Year 6 - 50% of existing rate + 
 - 
 - 
 
Reni + rate – 20% + - - 
Port Krym + rate – 20% + - + (5 years) 
Interport Kovel + rate – 20% - - + (5 years) 
Mykolaiv 
 + (ship-building dock 
territory only) + (3 years), from Year 4 to 
Year 6 - 50% of the existing 
rate, from Year 4 to 10 years 
-reinvestment + 
 + (5 years) 
 + (5 years) 
 
Note: As of June 2007, no preferences were granted in free economic zones. 
 "+" means that the benefit is available throughout the period of investment.   
 "-" means that the benefit is not available. 
 "+ (two years) year three to year five – 50 per cent of ex isting rate" means that the benefit is fully available for the first  two years of investment.  During the following 
three years, the tax is levied at fifty per cent of its normal rate.  The normal tax rate applies thereafter.   
 "rate – 20 per cent" means that the applied tax rate is 20 per cent.  
  WT/ACC/SPEC/UKR/5/Rev.7 
Page 284 Table 25(b):  Main privileges granted to investors on Te rritories with a Special Regime of Investment Activity  
Name of territory Exemption from income tax Exemption from taxation 
of investments Exemption from payment 
of import duty and VAT Exemption from payment 
for land 
Donetsk Oblast + (3 years) Year 4 to Year 6  - 50% of existing rate + + (5 years) - 
Luhansk Oblast + (3 years) Year 4 to Year 6 - 50% of existing rate + + (5 years) + (5 years) 
Zakarpatska Oblast + (2 years) Year 3 to Year 5 - 50% of existing rate + + (5 years) - 
Autonomous Republic of Crimea + (3 years)  Year 4 to Year 6  - 50% of existing rate + + (5 years) + (5 years) 
City of Shostka, Sumy Oblast + (3 years) Year 4 to Ye ar 6 - 50% of existing rate + + (5 years) + (5 years) 
Zhytomyr Oblast + (3 years) Year 4 to Year 6  - 50% of existing rate + + (5 years) + (5 years) 
Kharkiv City + (3 years) Year 4 to Year 6  - 50% of existing rate + + (5 years) + (5 years) 
Chernihiv Oblast + (3 years) Year 4 to Year 6 - 50% of existing rate + + (5 years) + (5 years) 
Volyn Oblast + (3 years) Year 4 to Year 6 - 50% of existing rate + + (5 years) - 
Note: As of June 2007, no preferences were granted in free economic zones.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 285 
 
 
  Table 29:  Types of mandatory insurance in Ukraine  
1. Medical insurance;  
2. Personal insurance of medical and pharmaceu tical employees (except those who work in 
organizations and agencies funded from the State budget of Ukraine) in the case of 
contraction of the HIV in th e line of professional duty;  
3. Personal insurance of employees of agency (e xcept those that work in the agencies and 
organizations funded from the State budget of Uk raine) and rural fire fighting services and 
members of voluntary fire fighting teams;  
4. Insurance of sportsmen of higher categories;  
5. Insurance of life and health of speci alists of veterinary medicine;  
6. Personal insurance against transport accidents;  
7. Aviation insurance of civil aviation;  
8. Insurance of responsibility of a maritime carrier  and performer of works relating to servicing 
maritime transports, with respect to compen sation for damages to passengers, luggage, mail, 
shipment, other users of maritime transport and to the third persons;  
9. Civil liability insurance of transport vehicle owners;  
10. Insurance of means of water transport;  
11. Insurance of agricultural and perennial crops by  the state agricultural enterprises, grain and 
sugar beet crops by agricultural enterprises of any ownership form;  
12. Civil liability insurance of an operator of a nucle ar facility for damage that may be caused as 
a result of a nuclear accident;  
13. Insurance of employees (except those that wo rk in the agencies and organizations funded 
from the State budget of Ukraine) that take part in provision of psychiatric assistance, or take 
of persons who suffer mental disorders;  
14. Civil liability insurance of bus iness persons for damages that may be caused by fires and 
accidents at high-risk facilities, including fire and explosive facilities, the business activity at 
which may lead to accidents of ecological and sanitary – epidemiological nature;  
15. Civil liability insurance of an investor, including  for damage caused to environment, health, 
on the basis of the produce distribution Agreement, unless otherwise is provided by 
this Agreement;  
16. Insurance of property risks under an Agreemen t on produce distribution in cases specified in 
Law of Ukraine "On Agreements on produce sharing";  
17. Financial liability insurance, life and health insurance of a temporary administrator and 
liquidator of a financial entity;  
18. Insurance of property risks in the case of devel opment of oil and natural gas deposits in cases 
specified by Law of Ukraine "On oil and natural gas";  
19. Insurance of medical and other employees of state and communal medical establishments and 
state scientific institutions (except those wo rking in agencies and organizations funded from 
the State budget of Ukraine) against contraction of infectious diseases in connection with their 
performing professional duties in conditions of high risk of contraction of contagious 
diseases;  
20. Liability insurance of the exporter and a person who is responsible for utilization (removing) 
of dangerous waste, to indemnify for damage that may be caused to human health, property 
and environment at the time of cross-borde r movement and utilization (removing) of 
dangerous waste;  
21. Insurance of objects of cosmic activity (ground infrastructure), the list of which is to be 
approved by the Cabinet of Ministers of Ukrain e on the basis of the proposal of the National 
Space Agency of Ukraine;  
22. Civil liability insurance of subjects of space activity;  WT/ACC/SPEC/UKR/5/Rev.7 
Page 286  
 
  23. Insurance of objects of space activity (space infra structure), which are property of Ukraine, 
against risks relating to the preparation to space craft launches from launching sites, launches 
and exploitation of such craf t in the cosmic space;  
24. Liability insurance against risks, relating to  the preparation to space craft launches from 
launching sites, launches and exploitation of such craft in the cosmic space; 
25. Liability insurance of subjects of transporta tion of hazardous cargoes against the case of 
negative effects that occur during the transportation of hazardous cargos;  
26. Insurance of professional liabilit y of persons, whose activities may cause damage to the third 
persons, in accordance with the list established by  the Cabinet of Ministers of Ukraine;  
27. Liability insurance of owners of dogs (in accord ance with  the list of breeds specified by the 
Cabinet of Ministers of Ukraine) with respect  to damage that may be caused to the third 
persons;  
28. Civil responsibility insurance of citizens of Uk raine who own or otherwise lawfully possess 
weapon, for damage that may be caused to the third person or the third person's property as a 
result of possessing, storing or using this weapon;  
29. Insurance of animals against death, destru ction, forced slaughter, from illnesses, natural 
disasters in cases and in accordance with the list of animals established by the Cabinet of 
Ministers of Ukraine;  
30. Liability insurance of subjects of tourism activities against damage caused to life or health of 
a tourist of his property;  
31. Liability insurance of a sea vessel owner;  
32. Insurance of electric power lines and electricity transforming equipment against damages due 
to natural disasters or technological catastr ophes and against unlawful actions of the third 
persons.  
33. Insurance of liability of producers (suppliers) of  animal farming products, veterinary drugs 
and substances for damages caused to third persons.  
34. Insurance of the object of mortgage from the risks of accidental destruction or damage;  
35. Insurance of construction and assembly activiti es by the constructor under Law of Ukraine 
"On financial – credit mechanisms and prope rty management in housing construction and 
transactions involving immovable property";  
36. Insurance of property given into concession; 
37. Insurance of civil liability of business entities for damages that may be caused to the 
environment or health of people in connec tion with storage and use of pesticides and 
agriculture chemicals; and 
38. Insurance of civil liability of business entities for damages that may be caused to third persons 
as a result of controlled explosions. 
 
  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 287 
 
 
  [Draft Decision 
ACCESSION OF THE REPUBLIC OF UKRAINE 
Decision of […] 
 [The General Council], [The Ministerial Conference]  Having regard to  paragraph 2 of Article XII and pa ragraph 1 of Article IX of the 
Marrakesh Agreement Establishing the World Trade Organization (the "WTO Agreement"), and the 
Decision-Making Procedures under Articles IX and X II of the Marrakesh Agreement Establishing the 
World Trade Organization agreed by the General Council (WT/L/93); 
 [ Conducting  the functions of the Ministerial Conference in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement;] 
 Taking note  of the application of the Republic of Ukraine for accession to the 
Marrakesh Agreement Establishing the Wo rld Trade Organization dated [...]; 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of the Republic of Ukraine to the WTO Agre ement and having prepared a Draft Protocol on 
the Accession of the Republic of Ukraine; 
 Decides  as follows: 
 The Republic of Ukraine may accede to the WTO Agreement on the terms and conditions set 
out in the Draft Protocol annexed to this Decision. WT/ACC/SPEC/UKR/5/Rev.7 
Page 288  
 
  DRAFT PROTOCOL 
ON THE ACCESSION OF THE REPUBLIC OF UKRAINE 
Preamble
 
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to Article XII 
of the Marrakesh Agreement Establishing the World Trade Organization (hereinafter referred to as the "WTO Agreement"), and the Republic of Ukraine,  
 Taking note  of the Report of the Working Party on the Accession of the Republic of Ukraine to 
the WTO Agreement reproduced in document WT/A CC/UKR/[…], dated […] (hereinafter referred to 
as the "Working Party Report"), 
 Having regard  to the results of the negotiations on th e accession of the Republic of Ukraine to 
the WTO Agreement,  
 Agree  as follows: 
PART I -  GENERAL 
1. Upon entry into force of this  Protocol pursuant to paragraph 8, the Repub lic of Ukraine accedes 
to the WTO Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of 
the WTO.  
2. The WTO Agreement to which the Republic of  Ukraine accedes shall be the WTO Agreement, 
including the Explanatory Notes to that Agreement, as  rectified, amended or ot herwise modified by such 
legal instruments as may have entered into force before the date of entry into force of this Protocol.  This 
Protocol, which shall include the commitments referr ed to in paragraph [507] of the Working Party 
Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in para graph [507] of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be 
implemented by the Republic of Ukra ine as if it had accepted that Ag reement on the date of its entry 
into force. 
4. The Republic of Ukraine may maintain a measure inconsistent with paragraph 1 of Article II of 
the GATS provided that such a measure was recorded in  the list of Article II Exemptions annexed to this 
Protocol and meets the conditions of the A nnex to the GATS on Article II Exemptions. 
PART II - SCHEDULES 
5. The Schedules reproduced in Annex I to th is Protocol shall become the Schedule of 
Concessions and Commitm ents annexed to the General Agre ement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Co mmitments annexed to the 
General Agreement on Trade in Services (hereinafter referred to as "GATS") relating to the Republic of 
Ukraine.  The staging of the concessions and commit ments listed in the Schedules shall be implemented 
as specified in the relevant pa rts of the respective Schedules.  WT/ACC/SPEC/UKR/5/Rev.7 
 Page 289 
 
 
  6. For the purpose of the reference in paragraph 6( a) of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Concessions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol. 
PART III - FINAL PROVISIONS 
7. This Protocol shall be open for acceptance, by signature or otherwise, by the Republic of 
Ukraine until […]. 
8. This Protocol shall enter into force on th e thirtieth day following the day upon which it shall 
have been accepted by the Republic of Ukraine.  
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of  this Protocol and a notification of acceptance by 
the Republic of Ukraine thereto pur suant to paragraph 9 to each Member of the WTO and to the 
Republic of Ukraine.   
10. This Protocol shall be registered in accordanc e with the provisions of Article 102 of the Charter 
of the United Nations.   
 Done at […] this […] day of […] in a sing le copy in the English, French and Spanish 
languages, each text being authentic, except that a Schedule annexed hereto may specify that it its 
authentic in only one of these languages. WT/ACC/SPEC/UKR/5/Rev.7 
Page 290  
 
  ANNEX I 
SCHEDULE […] – REPUBLIC OF UKRAINE 
Authentic only in the … language. 
(Circulated in document WT/ACC/UKR/…/Add.1) 
_______________ 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
Authentic only in the … language. 
(Circulated in document WT/ACC/UKR/…/Add.2) ]  
 
__________